WP(C) 375/2011 BEFORE THE HON’BLE MRS JUSTICE ANIMA HAZARIKA Heard Mr. B Chetri, learned counsel appearing for the petitioner. Also h eard Mr. U Bhuyan, learned Senior Standing counsel, assisted by Ms. D Deka, Advo cate, appearing for the Income Tax Department for the respondents. Considering the matter in its entirety and as agreed to by the learned c ounsel appearing for the parties and also in view of the instruction received by the learned Standing counsel from the Income Tax Department, this writ petition is being disposed of at the admission stage itself. The petitioner’s case in a nutshell is that he is working as Senior Engi neer under the Powergrid Corporation of India Ltd., since 1989 till date and he belongs to Scheduled Tribe community. Presently the petitioner has been posted a t Tezu, Arunachal Pradesh and he is discharging his service till date. He is ent itled to the benefit of tax exemption as provided under Section 10(26) of the In come Tax Act, 1961 on the income accrues in the State of Arunachal Pradesh. On t he other hand, as per the provisions of Article 342 and 366 (25) of the Constitu tion of India, the petitioner is very much protected as Scheduled Tribe communit y and entitlement to exemption of tax benefit under the law. But to his utter su rprise, the authority concerned did not issue Income Tax Exemption Certificate e ven on submission of representations dated 06.04.2010 and 13.12.2010. Hence the petitioner is before this Court for redressal of his grievance and for a directi on to the respondent authority to consider his case for issuance of tax exemptio n certificate under the law. Referring to the judgment passed by the Full Bench of this Court, in Pra dip Chandra Taye & 9 Ors. Vs. Union of India and Ors., Mr. Chetri has submitted that the grievance raised in this writ petition is squarely covered by the decis ion rendered in Pradip Chandra Taye (supra). The learned Standing counsel, Income Tax Department has not disputed the prayer made by the learned counsel for the petitioner, however, on instruction submits that though the petitioner has filed representations before respondent N o.4 for granting him tax exemption certificate under Section 10(26) of the Incom e Tax Act, 1961 on 06.04.2010 and 13.12.2010 respectively, the petitioner was re quested to submit fresh application, S.T. Certificate in original for verificati on, two copies of recent photographs and also a certificate from his present emp loyer vide letter dated 05.01.2011, but the petitioner has not submitted the afo resaid certificates/photographs etc., till date. It is also the case of the resp ondent department that neither the representations submitted by the petitioner h as been rejected nor refused. However Mr. Bhuyan further submits that on receipt of the particulars above mentioned as asked for by the Department, the petition er’s case shall be considered on merit. In view of the instruction(s) so received by the learned Senior Standing counsel, the instant writ petition is disposed of with a direction to the petit ioner to submit a fresh application for tax exemption under the law before respo ndent No.4 along with the particulars so asked for vide letter dated 05.01.2011. On receipt of the application along with the necessary particulars as asked for , the respondent No.4 shall dispose of the same within a period of two weeks fro m the date of receipt of the representation and shall pass speaking order on the representation so submitted considering the case of the petitioner. The instruction dated 08.02.2011 received by Mr. Bhuyan, shall be kept a s part of the record. With the above direction, this writ petition stands disposed of. No cost s.