HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** CWP No.155 of 2010 (O&M) Date of Decision: 20.09.2011 **** Paramjit Singh . . . . Petitioner VS. State of Punjab & Ors. . . . . Respondents **** CORAM : HON’BLE MR.JUSTICE SURYA KANT **** 1. Whether Reporters of local papers may be allowed to see the judgment? 2. To be referred to the Reporters or not? 3. Whether the judgment should be reported in the Digest? **** Present: Mr. SS Grewal, Advocate for the petitioner Ms. Sudeepti Sharma, DAG Punjab ***** SURYA KANT J. (ORAL) (1). The petitioner retired from the post of Superintending Engineer in PWD (B&R) Department w.e.f. August, 2005. A sum of Rs.2,48,800/- has been deducted from the petitioner’s Gratuity on the plea that the Income Tax deducted from the contractors was not deposited with the Income Tax Department in time due to his negligence thereby inviting the penalty of interest on the Department to the tune of the above-mentioned amount. (2). The aggrieved petitioner represented the authorities and also relied upon an order dated 05.10.2007 (Annexure P6) passed by the Income Tax Appellate Tribunal, Amritsar (in CWP No.155 of 2010.doc - 2 – short, ‘the Tribunal’) whereby interest liability imposed by the Assessing Officer is said to have been set aside. (3). If the petitioner’s plea that the Tribunal has already set aside the interest liability and the refund of the amount deposited towards interest can be sought, in that event, it appears that the deduction of the said amount from the petitioner’s Gratuity requires re-consideration. The petitioner in his representation is said to have explained the factual position also to get himself absolved of the responsibility to deduct the TDS. It is thus imperative upon the competent authority to consider and dispose of the said plea also. (4). The writ petition is accordingly disposed of with a direction to the Principal Secretary to Government of Punjab, PWD (B&R) Department to consider the above-noticed contention of the petitioner and dispose of his claim within a period of three months from the date of receipt of a certified copy of this order. (5). Ordered accordingly. Dasti. 20.09.2011 vishal shonkar (SURYA KANT) Judge 2