IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC WEDNESDAY, THE 17TH DECEMBER 2008 / 26TH AGRAHAYANA 1930 WP(C).No. 37130 of 2008(T) -------------------------- PETITIONER(S): --------------- DR.I.G.SHIBI, SELECTION GRADE LECTURER, DEPARTMENT OF CHEMISTRY, S.N.COLLEGE, CHEMPAZHANTHY, THIRUVANANTHAPURAM. BY ADV. SRI.J.OM PRAKASH RESPONDENT(S): --------------- 1. THE DIRECTOR OF COLLEGIATE EDUCATION, TRIVANDRUM. 2. THE DEPUTY DIRECTOR OF COLLEGIATE EDUCATION, KOLLAM. 3. THE SUB TREASURY OFFICE, KAZHAKOOTTAM. 4. THE PRINCIPAL, S.N.COLLEGE, CHEMPAZHANTHY. SHRI.A.J.VARGHESE, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/12/2008, ALONG WITH WP(C) NOS.37211, 37267, 37314 OF 2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ------------------------- W.P.(C.) Nos.37130, 37211, 37267 & 37314 of 2008 --------------------------------- Dated, this the 17th day of December, 2008 J U D G M E N T In these writ petitions, the main complaint of the petitioners is regarding crediting of the entire arrears of their D.A. in their Provident Fund Account without even releasing the required amount for discharging the income tax that is payable on the amount of D.A. arrears, that are so deposited. 2. It is seen that in several such cases, relief has been granted by this Court and one such is the judgment in WP(C) No.18059/2008. Paragraph 4 of the said judgment is extracted below for reference. “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 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, W.P.(C.) Nos.37130, 37211, 37267 & 37314 of 2008 -2- but it should be carved out from the D.A. arrears. If bills are presented accordingly, the 2nd respondent shall countersign such bills expeditiously.” Following the aforesaid judgment, several cases were disposed of by granting similar relief. 3. In so far as these writ petitions are concerned, complaint being the same as the one dealt with in the aforesaid judgment, the petitioners are also entitled to similar relief. 4. Accordingly, it is clarified that the petitioners will be entitled to the relief granted as above, and it is directed that in respect of the arrears of D.A. that is released to the petitioner, the required amount to discharge the tax liability will be released to them, and on that basis, the bills submitted will be processed by the authorities. These writ petitions are disposed of as above. (ANTONY DOMINIC, JUDGE) jg