Gujarat High Court: Notice Issue On Contempt Plea Alleging Non-Compliance Of Direction To Refund Tax Deducted From BSF DIG’s Salary

The Gujarat High Court in the case Dr. Chyawan Prakash Meena v. Raja Ghosh, IRS & 4 Ors observed and has issued the notice to the Income Tax Officials wherein the contempt plea was moved by a DIG of Border Security Force alleging the non-compliance of the court order directing the IT authorities in order to refund the tax deductions made from the salary of the officers.
The single bench headed by Justice Kalyan Rai Surana in the case observed and has issued the notice which is returnable in the period of 4 weeks. It has also been clarified by the said court that the pendency of the contempt petition shall not be a bar for authorities in order to comply with the court order.
The court observed that it has been alleged by the officer wilful and deliberate non-compliance of the court order dated February 03 wherein the court held that he is being entitled to the benefits accrued as stated under Section 10(26) of the Income Tax Act, 1961, as the member of a Schedule Tribe.
However, the court in its order stated that the petitioner is entitled to the benefits stated under Section 10(26) of the Information Technology Act, 1961 and directed the Commissioner of Income Tax, TDS as well as the concerned Income Tax Officer of the ward to expeditiously process the request for the refund of income tax which is deducted from the salary of the petitioner.
Further, the petitioner in the plea contended that he being the member of ‘Meena’ community which is a recognised Schedule Tribe from the State of Rajasthan under Article 342 of the Constitution of India and therefore, petitioner in the case is entitled to Income Tax exemption as provided under Section 10(26) of the Income Tax Act, 1961. Thus, the petitioner also submitted that income tax has been deducted from his salary in the form of Taxes Deducted from Source, TDS.