Wp(C)/3760/2016 Of C.chandran v. The Principal Chief Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE MONDAY, THE 20TH DAY OF JUNE 2016/30TH JYAISHTA, 1938 WP(C).No. 3760 of 2016 (T) -------------------------------- PETITIONER: ----------------- C.CHANDRAN, S/O.APPAI, KANAKKANTHODI HOUSE, PULIYEDATH AMSOM, PULIYEDATH DESOM, MALAPPURAM DISTRICT. BY ADV. SRI.P.M.RAFIQ RESPONDENTS: ---------------------- R1 & R2 BY SRI. K.M.V PANDALI, SCR3 & R4 BY GOVERNMENT PLEADER, ADV. R. RENJITH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-06-2016, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: ---------------------------------- APPENDIX PETITIONER'S EXHIBITS : ----------------------------------- RESPONDENTS' EXHIBITS :NIL ------------------------------------- //TRUE COPY// P.A. TO JUDGE SKK A.M.SHAFFIQUE, J. ------------------------------------ W.P.(C) No.3760 of 2016 ----------------------------------- Dated this the 20[th] day of June, 2016 J U D G M E N T Petitioner has approached this court for a direction to respondents 1 to 4 to implement Ext.P1 G.O NO.3784/10dated 2.12.2010 and not to deduct income tax at sourcefrom the conveners while payment of final bill for theworks done under the beneficiary scheme. 2.The contention urged by the petitioner is that atsome time 1% is collected and at some point of time 2% iscollected from periodical bills. Both the situations areprovided in Section 194C of the Income Tax Act. Thepetitioner apparently has not undertaken the work as aperson. To deduct tax at source is the function of theperson effecting payment, which cannot be interfered bythis Court. This writ petition is hence dismissed. Sd/- A.M.SHAFFIQUE, JUDGE. //TRUE COPY// P.A. TO JUDGE SKK