SMT SUMAN KAMAT D/O VITHAL KAMAT vs. THE EXECUTIVE ENGINEER ELECL

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WP/31615/2008HC KarnatakaKAHC02006480200812 March 2012Bench: N.K.PATIL3 pages
AI SummaryDismissed

What did the High Court hold?

The petitioner's counsel submitted that the prayers in the writ petition no longer survive for consideration. The court noted this submission.

What were the facts?

The petitioner sought to declare the recovery of Rs. 4,668/- from her pension for arrears of assessment year 1994-95 as illegal. She also requested a refund with interest.

What were the issues?

The primary issue was the legality of recovering old tax arrears from a retired employee's pension. However, the case became infructuous before a substantive decision.

Which sections of the Income-tax Act were involved?

Section 227

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA CIRCUIT BENCH, AT DHARWAD DATED THIS THE 12TH DAY OF MARCH 2012 BEFORE THE HONBLE MR.JUSTICE N.K.PATIL WRIT PETITION NO. 31615/2008(S-RES BETWEEN: Srnt.Suman Kamat, D/o Vithal Kamat, Aged about 59 years, 0cc: Senior Assistant, KEB(retired), R/o Kaustubh’, Plot No.37, Rajeev Nagar, Vidyanagar, Hubli- 580031. Petitioner (By Sri.Veeresh R Budihal, Adv.) AND: 1. The Executive Engineer(Electrical) O & M Division, Hubli Electricity Supply Company Limited, Tabib Land, Hubli-580020. 2. Income Tax Recovery Officer(Range I) Income Tax Office, 2nd Floor, Navanagar, PB road, Hubli. Respondents (By Smt. Pushpavathi M Dhongadi, Adv. for R 1; R2 - served)

This Writ Petition is filed Under Articles 226 and 227 of the Constitution of India, praying to declare that the recover/deduction of a sum of Rs,4668/- from the petitioners pension amount for the month of october 2007, made by the respondents towards the arrears relating to the Assessment year 1994-95 is per se illegal and arbitrary Ann-D. This writ petition coming on for preliminary hearing in ‘B’ Group this day, the Court made the following: ORDER The petitioner has filed this petition to declare that the recovery/deduction of a sum of Rs.4,668/- from the petitioner’s pension amount for the month of October 2007, made by respondents towards the arrears relating to the assessment year 1994-95 is per se illegal and arbitrary. He has further sought for a direction to the respondents to refund a sum of Rs.4,668/- along with interest @ 10% p.a. from the date of recovery/deduction till the actual payment is made. 2. Learned counsel appearing for the petitioner, Sri Veeresh R. Budihal, at the outset, submitted that the prayers sought in instant writ petition do not survive for consideration and hence it may be disposed of as having become infructuous.

3 Placing the said submission on record, the instant petition is dismissed as having become infructuous. Ordered accordingly. Sd! 3UDGE hnm/

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