IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.T.SANKARAN MONDAY, THE 5TH JANUARY 2009 / 15TH POUSHA 1930 WP(C).No. 346 of 2009(N) PETITIONERS: --------------- 1. ABRAHAM.V.KURIAKOSE, PRINCIPAL, ST.THOMAS COLLEGE, RANNI. 2. K.C.LETHA, LECTURER SELECTION GRADE, DEPARTMENT OF ENGLISH, ST.THOMAS COLLEGE, RANNI. 3. NANCY KURIAKOSE, LECTURER SELECTION GRADE, DEPARTMENT OF ENGLISH, ST.THOMAS COLLEGE, RANNI. 4. SUJA ABRAHAM, LECTURER SELECTION GRADE, DEPARTMENT OF HINDI, ST.THOMAS COLLEGE, RANNI. 5. SUSAN SUJA ABRAHAM, LECTURER SELECTION GRADE, DEPARTMENT OF MATHS, ST.THOMAS COLLEGE, RANNI. 6. V.K.PREMNADH, LECTURER SELECTION GRADE, DEPARTMENT OF PHYSICS, ST.THOMAS COLLGE, RANNI. 7. SHAJI ABRAHAM,LECTURER SELECTION GRADE, DEPARTMENT OF PHYSICS, ST.THOMAS COLLEGE, RANNI. 8. SABU JOHN, LECTURER SELECTION GRADE, DEPARTMENT OF PHYSICS, ST.THOMAS COLLEGE, RANNI. 9. MAGIE ABRAHAM, LECTURER SELECTION GRADE, DEPARTMENT OF PHYSICS, ST.THOMAS COLLEGE, RANNI. 10. A.P.JACOBKUTTY, LECTURER SELECTION GRADE DEPARTMENT OF PHYSICS, ST.THOMAS COLLEGE, RANNI. 11. NANCY JACOB, LECTURER SELECTION GRADE, DEPARTMENT OF PHYSICS, ST.THOMAS COLLEGE, RANNI. 12. SUNNY VARGHESE.C, LECTURER, SELECTION GRADE, DEPARTMENT OF CHEMISTRY, ST.THOMAS COLLEGE, RANNI. 13. A.J.JOSEPH, LECTURER SELECTION GRADE, DEPARTMENT OF CHEMISTRY, ST.THOMAS COLLEGE, RANNI. 14. BETSY PAUL, LECTURER SELECTION GRADE, DEPARTMENT OF CHEMISTRY, ST.THOMAS COLLEGE, RANNI. 15. A.GEETHA, LECTURER SELECTION GRADE, DEPARTMENT OF CHEMISTRY, ST.THOMAS COLLEGE, RANNI. 16. C.K.THOMAS, LECTURER SELECTION GRADE, DEPARTMENT OF ECONOMICS, ST.THOMAS COLLEGE, RANNI. 17. P.U.KUNJOONJAMMA, LECTURER SELECTION GRADE, DEPARTMENT OF HISTORY, ST.THOMAS COLLEGE, RANNI. 18. REGI KURIAKOSE, LECTURER SELECTION GRADE, DEPARTMENT OF COMMERCE, ST.THOMAS COLLEGE, RANNI. 19. K.P.PETER, LECTURER SELECTION GRADE, DEPARTMENT OF COMMERCE, ST.THOMAS COLLEGE, RANNI. 20. SEBHA ABRAHAM, LECTURER SELECTION GRADE, DEPARTMENT OF COMMERCE, ST.THOMAS COLLEGE, RANNI. 21. K.K.JOHN, LECTURER SELECTION GRADE, DEPARTMENT OF COMMERCE, ST.THOMAS COLLEGE, RANNI. 22. V.I.CHACKO, LECTURER SELECTION GRADE, DEPARTMENT OF COMMERCE, ST.THOMAS COLLEGE, RANNI. 23. SANTHOSH K.THOMAS,LECTURER SELECTION GRADE, DEPARTMENT OF PHYSICAL EDUCATION, ST.THOMAS COLLEGE, RANNI. 24. JOHN.M.GEORGE, LECTURER SELECTION GRADE, DEPARTMENT OF PHYSICAL EDUCATION, ST.THOMAS COLLEGE, RANNI. BY ADV. SRI.K.B.GANGESH SMT.SMITHA CHATHANARAMBATH RESPONDENTS: --------------- 1. THE DEPUTY DIRECTOR OF COLLEGIATE EDUCATION, KOTTAYAM. 2. THE DIRECTOR OF COLLEGIATE EDUCATION, THIRUVANANTHAPURAM. 3. THE SUB TREASURY OFFICER, RANNI. GOVERNMENT PLEADER SRI.A.J.VARGHESE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.T.SANKARAN, J. ------------------------------------------------------ W.P.(C) NO. 346 OF 2009 N ------------------------------------------------------ Dated this the 5th January, 2009 JUDGMENT The first petitioner is the Principal of St.Thomas College, Ranni, an aided private college and petitioners 2 to 24 are Selection Grade Lecturers working in various departments of the College. It is stated that D.A arrears from January 2006 to January 2008 are due to the teachers as per Government Orders, G.O.(P)No.120/2007/Fin dated 20.3.2007, G.O.(P) No.531/2007/Fin dated 5.11.2007, G.O.(P) No.547/2007/Fin dated 14.11.2007 and G.O.(P) No.91/2008/Fin dated 16.2.2008. The arrears of DA sanctioned as per the above Government Orders were directed to be credited to the provident fund account of the employees. It is stated that the Principal has submitted the bill for DA arrears along with the salary bill for the month of December, 2008 to the Deputy Director of Collegiate Education (first respondent) for countersignature. It is stated that when the bill was prepared it was specifically shown therein the Income Tax to be deducted from arrears of DA. Ext.P3 communication dated 30.12.2008 was issued by the Deputy Director of Collegiate Education to the Principal of the College stating that it W.P.(C) NO.346OF 2009 :: 2 :: is not permissible to deduct the income tax from the DA arrears. Ext.P3 is under challenge in this Writ Petition. 2. In a similar case, in respect of DA arrears, this Court had issued some directions in the judgment dated 7.2.2005 in W.P.(C) No.4232 of 2005, The directions issued therein are the following: “1. When bills are prepared in respect of the arrears payable consequent to Government Orders, the Principals of the Institutions should ensure that the income tax that might be payable in respect of the payments are to be separately shown and it should be ensured that the same be remitted in the Treasury so as to meet the requirement of payment of income tax in respect of the payment of the benefits. 2. In any case, the liability of the petitioners for payment of tax, should be adequately and completely met with and they are not to be exposed to any risk. 3. The Treasury Officer concerned should see to it that there is no difficulty for ensuring such compliance, and necessary guidance may be given if sought for. 4. The balance amount is to be credited to the Provident Fund Account of the petitioners. The remittance as above would be liable to be appropriately taken notice of at the time of submission of return and assessment of the individual concerned.” That judgment was followed by me in W.P.(C) No.18059 of 2008. W.P.(C) NO.346OF 2009 :: 3 :: 3. The grievance voiced by the petitioners is genuine. They do not dispute the liability to pay Income Tax on the amount of DA arrears. The petitioners only want that the income tax payable on DA arrears should be taken from DA arrears itself and only the balance should be deposited in the Provident Fund Account. To my mind, they are entitled to say so and the Government is not entitled to deny the same. The learned Government Pleader submitted that under the cover of this claim, salary bills are being presented permitting persons like the petitioners to deduct the entire income tax liability from the DA arrears and that such claim for deduction does not pertain to DA arrears alone. In such cases, the appropriate authority may direct fresh salary bills be presented if the deduction sought does not pertain to DA arrears alone. 4. In view of the directions issued in W.P.(C) No.4232 of 2005 and W.P.(C) No.18059 of 2008 and also in the light of the contentions put forward by the petitioners and the submissions made by the learned Government Pleader, I am of the view that Ext.P3 is liable to be quashed. I accordingly quash Ext.P3. The petitioners are entitled to get deduction of Income Tax on the DA arrears W.P.(C) NO.346OF 2009 :: 4 :: payable to them. After deducting the income tax payable on the DA arrears, the balance alone should go to the Provident Fund Account. In other words, the entire DA arrears should not be credited to the Provident Fund Account. The petitioners and similarly situated persons should not be burdened with the liability to pay Income Tax payable on the DA arrears out of their salary, but it should be carved out from the DA arrears. If bills are presented accordingly, the first respondent shall countersign such bills expeditiously. The Writ Petition is allowed with the above directions. (K.T.SANKARAN) Judge ahz/