ORDER
J.K. Mehra, J. (Presiding Member)
1. We have heard the parties. In this case the tax was deducted at source on 8.2.2001. It is stated by the respondents that they had sent out circular letters to all the bond holders and had also placed advertisements in all the important newspapers requiring all the holders whose incomes were not within the taxable limit to fill Form 15-H. Income-tax Rules in duplicate and submit it to the Company along with bond certificate allotment letter so that the tax be not deducted at source. This was required to be done before 8.1.2001. Admittedly, the petitioner did not comply with this requirement within the time stipulated. That lack of action on the part of the petitioner resulted in tax being deducted. Having deducted the tax at source they were required to deposit with the Government. Mr. Khanna, learned Counsel for the petitioner says that the intimation on Form No. 15-H was received by the Company on 12.2.2001. This fact is disputed by the respondents. Even then acting in accordance with the set procedure will not amount to any deficiency in service on the part of the respondents. The petition for that reason fails and is dismissed.