IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.5848 of 2010 Date of decision: 27.4.2010 Gurgaon Gramin Bank Workers’ Organization. -----Petitioner. Vs. Union of India and others. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE ALOK SINGH Present:- Mr. S.P. Chahar, Advocate for the petitioner. --- ORDER: 1. This petition seeks a direction for calculation of tax deduction at source out of the salaries of the employees of the respondent No.3 Bank in respect of loans advanced by the Bank to the petitioner. 2. Case of the petitioner is that the benefit of concessional loan has been treated to be perquisite and deduction of tax has been made at source by the Bank while no tax is payable as the said benefit could not be treated as perquisites. 3. We are of view that the petitioner has alternative remedy of raising the contention before the Assessing Officer CWP No.5848 of 2010 under the Income Tax Act, 1961 and if the grievance survives, it can avail statutory remedies in accordance with law. 4. In view of above, this petition cannot be entertained at this stage. Dismissed. (ADARSH KUMAR GOEL) JUDGE April 27, 2010 ( ALOK SINGH ) ashwani JUDGE 2