IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 7TH NOVEMBER 2008 / 16TH KARTHIKA 1930 W.P(C).No. 30884 of 2008(B) ---------------------------------- PETITIONER(S): ------------------ V.PRINCE, SELECTION GRADE LECTURER, S.N.COLLEGE, KOLLAM. BY ADV. SRI. J. OMPRAKASH RESPONDENT(S): ------------------- 1. THE DIRECTOR OF COLLEGIATE EDUCATION, TRIVANDRUM. 2. THE DEPUTY DIRECTOR OF COLLEGIATE EDUCATION, KOLLAM. 3. THE DISTRICT TREASURY OFFICER, KOLLAM. 4. THE PRINCIPAL, S.N.COLLEGE, KOLLAM. GOVT. PLEADER, SRI. A.J. VARGHESE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ============== W.P.(C) NO. 30884 OF 2008 (B) ==================== Dated this the 7th day of November, 2008 J U D G M E N T The prayer sought in this writ petition is to quash Ext.P3 by which the 2nd respondent has returned the bills for arrears of the dearness allowance that is payable to the petitioner. Petitioner is also seeking a direction to countersign the bills presented by the 4th respondent as directed in Ext.P2 judgment. 2. The issue arises consequent on the payment of arrears of Dearness Allowance and the liability for income tax that is payable thereon. It would appear that the respondents have taken the stand that the arrears will be remitted to the Provident Fund account without even paying the income tax that is payable thereof. 3. In such circumstances, some other persons have approached this court and Ext.P2 is one such judgment where the following direction was issued. “ 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 WPC 30884/08 :2 : balance alone should go to the Provident 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.” 4. It is thereafter that Ext.P3 bills of the petitioner were submitted and the same have been returned. It is thereupon that the writ petition has been filed. 5. Now that the issue is squarely covered by Ext.P2 judgment, it is directed that in respect of the arrears of dearness allowance that is payable to the petitioner, the same shall be processed in the manner as directed in Ext.P2 judgment, the operative portion of which has been extracted above. Writ petition will stand disposed of as above. ANTONY DOMINIC, JUDGE Rp