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2020 (6) TMI 106 - HC - Income TaxPublic interest litigation - apprehension of misuse of provident fund scheme - Seeking deduction of TDS from the provident fund account of the Retd. Employees who have availed the option to continue their GPF account - respondents be directed to recover the tax from the subscribers from whom account respondent have failed to deduct TDS - HELD THAT:- Indisputably, the petitioner is not a retired government servant. It is thus clear that the petitioner failed to show that he is acting bonafide and having sufficient interest with the proceedings of PIL. We are of the opinion that the amendment dated 28.06.2012 (Annex.3) made by the State Government whereby the Scheme impugned is implemented, is not invalid or contrary to the Rules. We are of the considered view that no ground for exercising jurisdiction under Article 226 of the Constitution of India in this petition filed by way of Public Interest Litigation, is made out as the issue raised in the instant petition does not fall within the purview of ‘Public Interest Litigation’ but is nothing more than a “publicity interest litigation.
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