The Tax Publishers2020 TaxPub(DT) 2362 (Raj-HC)

CONSTITUTION OF INDIA, 1950

Article 309

Where petitioner filed PIL seeking issuance of direction to competent authority to deduct tax at source from provident fund account of retired employees, who availed option to continue their GPF account, considering that petitioner was not a retired government servant, he failed to show that he was acting bona fide and had sufficient interest with proceedings of PIL.

Public interest litigation - Maintainability - Direction to deduct tax at source from provident fund account of retired employees, who availed option to continue their GPF account - Petitioner not a retired government employee

Public Interest Litigation was filed seeking issuance of writ of mandamus directing competent authority to deduct tax at source from provident fund account of retired employees, who have availed option to continue their GPF account. Held: Indisputably, petitioner was not a retired government servant. It was thus clear that he failed to show that he was acting bona fide and had sufficient interest with proceedings of PIL. Amendment dt. 28-6-2012, made by State Government whereby said Scheme was implemented, was not invalid or contrary to the Rules. There was no ground for exercising jurisdiction under Article 226 of Constitution of India in instant petition filed by way of Public Interest Litigation. Issue raised in instant petition did not fall within purview of 'Public Interest Litigation' but was nothing more than a “publicity interest litigation.

Followed:Ram Narain Sharma v. State of Rajasthan & Ors. [D.B. Civil Writ Petition (PIL) No. 10087/2011, decided on 18-9-2013]

REFERRED :

FAVOUR : Against the petitioner

A.Y. :



IN THE RAJASTHAN HIGH COURT

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