TMI Blog1989 (8) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... ces indicated above, constitute violation of the mandatory requirement of Chapter XVII - contempt proceedings could not be initiated. - - - - - Dated:- 3-8-1989 - RANGANATH MISRA. and MURARI MOHAN DUTT. ORDER This court by its order dated March 31, 1989, directed "We direct that the amount of Rs. 4 lakhs be paid to the petitioner within two months and the petitioner may be released fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a sum of Rs. 1,20,000 out of the sum of Rs. 4 lakhs directed to be paid to the petitioner. Rs. 1,20,000 has been withheld on the plea that, under Chapter XVII of the Income-tax Act of 1961, the Union of India has the obligation to deduct income-tax at source. The intention of the payer in the facts of the case for withholding the amount cannot be held to be either mala fide nor is there any scope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ysical and mental health by the purported lower medical categorisation and obviously in the event of his being considered for re-employment after retirement, his suitability would be considered on the basis of his service records and the judgment of this court." The extracted portion of the judgment clearly indicates that the payment of Rs. 4 lakhs was not in consideration of shortening of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re leaving it for the Income-tax Officer to take his own view, it is not necessary to refer to them. In the facts of the case, however, we would like to direct the respondents to release the sum of Rs. 1,20,000 to the petitioner and the petitioner is directed to put the said amount into a fixed deposit with a nationalised bank for a minimum period of two years from the date of its receipt though ..... X X X X Extracts X X X X X X X X Extracts X X X X
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