All India Vijaya Bank Officers Association And Others Versus Vijaya Bank And Others - 2001 (3) TMI 63 - CALCUTTA High Court - Income Tax
............ tting out the furniture at an uniformly standard rate so as to bring it within the purview of the definition of perquisite. As I do not find any material that the bank concerned has made any concession in the matter of realisation of rent vis-a-vis the other employees, the rate charged for realisation of rent by the bank concerned from all the employees who are similarly situate and placed is uniform and there is no discrimination. Therefore, I hold that the recovery which has been done already and is being done is illegal and unjustified and there is no sanction under the law. Therefore, the writ petition succeeds. Whatever deductions have already been done the same shall be adjusted accordingly. I direct the respondent-bank not to deduct any amount save and except the standard deduction which is being done. There will be no order as to costs. All parties concerned are to act on a signed copy of the minutes of the operative portion of this judgment on the usual undertakings.