IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 9TH DECEMBER 2008 / 18TH AGRAHAYANA 1930 W.P(C).No. 36105 of 2008(W) ---------------------------------- PETITIONER(S): ------------------ 1. K. AJAYAKUMAR, SELECTION GRADE LECTURER DEPARTMENT OF CHEMISTRY, M.M.H.S.S. COLLEGE, KOTTIYAM. 2. DR. S. JAYAKUMAR, SELECTION GRADE LECTURER DEPARTMENT OF COMMERCE, S.N. COLLEGE, SIVAGIRI,VARKALA 3. DR. ANITHAKUMARY, SELECTION GRADE LECTURER, S.N. COLLEGE, FOR WOMEN, KOLLAM. 4. PAUL XAVIER, SELECTION GRADE LECTURER, DEPARTMENT OF ECONOMICS, FATHIMA KOCHUPALLY ROAD, THOPPUMPADY, KOCHI BY ADV. SRI.J.OM PRAKASH RESPONDENT(S): ------------------- 1. THE DIRECTOR OF COLLEGIATE EDUCATION, THIRUVANANTHAPURAM. 2. THE DEPUTY DIRECTOR OF COLLEGIATE EDUCATION, KOLLAM. 3. THE DISTRICT TREASURY OFFICER, KOLLAM. 4. THE SUB TREASURTY OFFICER, VARKALA 5. THE SUB TREASURY OFFICER, CHATHANNORE W.P(C).No. 36105 of 2008(W) 6. THE PRINCIPAL M.M.N.S.S. COLLEGE, KOTTIYAM. 7. THE PRINCIPAL S.N. COLLEGE, VARKALA. 8. THE PRINCIPAL,S.N. COLLEGE FOR WOMEN, KOLLAM. 9. THE PRINCIPAL, FATHIMA MATHA NATIONAL COLLEGE, KOLLAM. BY GOVT. PLEADER, SRI. A.J. VARGHESE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. -------------------------- W.P.(C) No.36105 of 2008 ----------------------------------- Dated this the 9th day of December, 2008 J U D G M E N T The prayer sought in the writ petition is to quash Exts.P4 to P7 and to direct the 2nd respondent to countersign the bills presented by the respondents 6 to 9 in accordance with the directions contained in Exts.P2 and P3 judgments. 2. The judgments in those writ petitions relate to the discharge of tax liability in respect of the D.A arrears that are released to the petitioner. A reading of Exts.P2 and P3 judgments show that the issue raised in this writ petition, is squarely covered by those judgments. The operative portion of Ext.P2 judgment reads as follows :- “In view of the directions issued in Ext.P2 judgment and also in the light of the contentions put forwarded by the petitioner 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 petitioner is entitled to get deduction of income tax on the D.A arrears payable to him. After deducting the income tax payable on the D.A arrears, the balance alone should go to the Provident W.P.(C) No.36105/2008 -2- Fund account in terms of Ext.P1. In other words the entire D.A arrears should not be credited to the P.F. account. The petitioner and similarly situated persons should not be burdened with the liability to pay income tax payable on the D.A. arrears out of their salary, but it should be carved out from the D.A arrears. If bills are presented accordingly, the 2nd respondent shall countersign such bills expeditiously.” It is following Ext.P2 judgment, Ext.P3 judgment also has been rendered by this Court. Now that the issue raised by the petitioner is, therefore, covered by the aforesaid judgment, it is directed that in respect of the arrears of the D.A that is payable in relation to which the bills are submitted by respondents 6 to 9, will be processed in the light of the aforementioned directions and admissible amount will be released. The writ petition is disposed of as above. (ANTONY DOMINIC, JUDGE) jg