1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 29.09.2011 CORAM THE HONOURABLE MR.JUSTICE R.SUDHAKAR W.P.(MD)No.11289 to 11294 of 2011 GN.Sathyamoorthy ... Petitioner in WP(MD)No.11289/11 K.R.Karuppiah ... Petitioner in WP(MD)No.11290/11 S.P.Shanmugam ... Petitioner in WP(MD)No.11291/11 MP.S.Muthupalaniappan ... Petitioner in WP(MD)No.11292/11 M.Senthilnathan ... Petitioner in WP(MD)No.11293/11 TR.Mani ... Petitioner in WP(MD)No.11294/11 Vs. Assistant Commissioner of Income Tax, Circle II, C.R.Buildings, V.P.Rathinasamy Nadar Road, Madurai-625 002. ... Respondent in all WPs. COMMON PRAYER in W.P.(MD)Nos.11289 to 11294 of 2011 : Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of Mandamus directing the respondent to grant the refund eligible under Section 10(10C) of Income Tax Act to the petitioner. For Petitioner ... Mr.S.M.S.Johnny Basha in all cases For Respondents ... Mr.R.Krishnamoorthy in all cases ORDER These writ petitions have been filed by the petitioners to issue a writ of Mandamus directing the respondent to grant the refund eligible under Section 10(10C) of Income Tax Act to the petitioners. 2. Heard Mr.S.M.S.Johnny Basha, learned Counsel for the petitioners and Mr.R.Krishnamoorthy, learned Counsel who takes notice for the respondent. 3. By consent, the writ petitions itself are taken up for final disposal. 4. The petitioner in all these cases claim refund under Section 10 (10C) of the Income Tax Act on the ground that they are entitled to such https://hcservices.ecourts.gov.in/hcservices/ 2 refund in respect of the amount received under the Voluntary Retirement Scheme. Similar claims were considered by this Court in Batch of Writ Petitions in W.P.(MD)Nos.3986 to 33997 and others of 2007 order dated 03.11.2010 (by Honourable Mr.Justice R.S.RAMANATHAN). All the Writ Petitions were allowed and the respondent department was directed to grant exemption under 10(10C) of the Income Tax Act based on the Apex Court decision referred to therein. There is also an order passed by the Tax Bench in Tax Case (Appeal) No.853 of 2010 in PL.Chocklingam Vs. The Income Tax Officer, wherein the Court declined to interfere with the proceedings in view of the Instruction No.2/2005 issued by the Central Board of Direct Taxes dated 24.10.2005. On the basis of these decisions and various other decisions, the petitioners in all these cases claim similar relief. 6. In view of the above, the respondent/authority is directed to consider the claim of the petitioners in the light of the earlier orders passed in the case of similarly placed persons expeditiously. 7. The Writ Petitions are disposed of as above. No Costs. Sd/- Deputy Registrar(Writs) /TRUE COPY/ Assistant Registrar To: The Assistant Commissioner of Income Tax,Circle II, Office of the Commissioner of Income Tax,-II, C.R.Buildings,V.P.Rathinasamy Nadar Road, Madurai-625 002. W.P.(MD)No.11289 to 11294 of 2011 29.09.2011 ssl PA/28.10.2011/2P/2C https://hcservices.ecourts.gov.in/hcservices/