High Court Of Madhya Pradesh
Coal Mines Officers Association Of India vs. Union Of India & Ors.
G.G. Sohani, Actg., C.J. & K.M. Agrawal, J.
Misc. Petition No. 3136 of 1989
15th September, 1989
Nema, Advocate, for the Petitioner : B.K. Rawat Advocate, for the Respondent
G. SOHANI, ACTG., C.J. :
This is a petition under Art. 226 of the Constitution of India. The petitioner has prayed that the underground allowance, colliery allowance; dearness and variable allowances and leave encashment be declared to be not liable to income-tax under the IT Act, 1961 (hereinafter referred to as “the Act”), and the respondents be directed not to assess the petitioner in respect of those amounts.
2. Having heard learned counsel for the petitioner, we have come to the conclusion that this petition deserves to be dismissed summarily. Under the provisions of s. 10(14) of the Act as amended by the Direct Tax Laws Amendment) Act, 1987, in computing the total income of a previous year of any person, any, such special allowance or benefit, not being in the nature of a perquisite within the meaning of cl. (2) of s. 17 specifically granted to meet expenses wholly, necessarily and exclusively incurred in the performance of the duties of an office or employment of profit, as the Central Government may, by notification in the Official Gazette, specify, to the extent to which such expenses are actually incurred for that purpose and any such allowance granted to the assessee either to meet his personal expenses at the place where the duties of his office or employment of profit are ordinarily performed by him or at the place where he ordinarily resides, or to compensate him for the increased cost of living, as the Central Government may, by notification in the Official Gazette, specify, to the extent specified in the notification, would not be included in the total income. Learned counsel for the petitioner was, however, unable to point out any notification issued by the Central Government for exemption of the allowances in question or any part thereof. Under the circumstances, the petitioner is not entitled to any relief as prayed for.
3. The petition is, therefore, dismissed summarily.
[Citation :181 ITR 346]