IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.15746 of 2007 Most.Khurshid Ara, widow of Late Tajuddin, resident of mohalla Kabirpur, P.S.-Nathnagar, District-Bhagalpur. ……… Petitioner. VERSUS 1. The Tilkamanjhi, Bhagalpur University, Bhagalpur, through its Vice-Chancellor. 2. The Vice-Chancellor, Tilkamanjhi, Bhagalpur University, Bhagalpur. 3. The Registrar, Tilkamanjhi, Bhagalpur University, Bhagalpur. 4. The Finance Officer, Tilkamanjhi, Bhagalpur University, Bhagalpur. …….. Respondents. ----------- 06 18.02.2009 No one appears for the petitioner. On behalf of the University a second supplementary counter affidavit has been filed giving details of payments made. From the details as given it is apparent that from arrears of family pension paid to the petitioner income tax deduction has been made to the extent of Rs. 21,604/- and surcharge has been deducted of Rs. 9030/-. In view of this Court these are wholly without jurisdiction. It may be noted that the arrears of family pension are for a period of almost six years and have been paid, in arrears treating it to be income of one year itself, all these deductions have been made, that is not the provision of Income Tax Act, 1961. The payment being in arrears, the liability has to be calculated for each individual year and then tax liability worked out, if it is so calculated and spread over in six years not a single paisa has to be paid to income tax, much less surcharge thereon. Income tax and surcharge both as deducted have to be refunded in full to the petitioner. Petitioner has not filed any affidavit challenging the 2 calculations or the figures. In that view of the matter, the writ petition is disposed of with the direction that the refund must be made from one month from today. Trivedi/ (Navaniti Prasad Singh, J.)