1 S.B. CIVIL WRIT PETITION NO.1531/2008 (B.R. Vaishnav & Anr. Vs. L.I.C. & Ors.) Date of order :: 11.03.2008 HON'BLE MR. JUSTICE GOPAL KRISHAN VYAS Mr.K.N. Joshi, for the petitioners. Heard learned counsel for the petitioners. The present writ petition has been filed by the petitioners under apprehension that the income tax deduction at source will be deducted by the Life Insurance Corporation for conveyance allowance and additional conveyance allowance which are paid to the Development Officer. It is contended by learned counsel for the petitioners that the controversy with regard to deduction of income tax upon conveyance allowance and additional conveyance allowance is at source was decided by the Division Bench which is said to be upheld up to the Hon'bLe Supreme Court. It is also contended by learned counsel for the petitioners that compliance of the judgment passed by the Division Bench has also been made by the respondents vide Annexure-1 but still they are bend upon to 2 deduct income tax at source for amount paid under the head of conveyance allowance and additional allowance. In these circumstances, I deem it just and proper to grant liberty to the petitioner to file representations alongwith those judgments to respondents Nos.1, 3 and 4. Upon filing the said representations, the authorities concerned are directed to decide the grievance of the petitioners in the light of adjudication made by this Court in D.B. Civil Special Appeal No.413/2000 (Union of India & Ors. Vs. Shivraj Bhatia) reported in 2003 Income Tax Reporters (Vol. 260) page 41 which is said to be upheld by the Hon'ble Apex Court in S.L.P.(C) Nos.25058- 59/2004, within a period of one month from today. Accordingly, the writ petition is disposed of. (GOPAL KRISHAN VYAS), J. A.K. Chouhan/-