{"id":272142,"date":"2010-06-30T00:00:00","date_gmt":"2010-06-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/coal-mines-officers-association-vs-central-board-of-direct-taxes-and-on-30-june-2010"},"modified":"2018-08-02T15:38:21","modified_gmt":"2018-08-02T10:08:21","slug":"coal-mines-officers-association-vs-central-board-of-direct-taxes-and-on-30-june-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/coal-mines-officers-association-vs-central-board-of-direct-taxes-and-on-30-june-2010","title":{"rendered":"Coal Mines Officers Association vs Central Board Of Direct Taxes And &#8230; on 30 June, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Madhya Pradesh High Court<\/div>\n<div class=\"doc_title\">Coal Mines Officers Association vs Central Board Of Direct Taxes And &#8230; on 30 June, 2010<\/div>\n<pre id=\"pre_1\">                             1\n\n\n\n\n                   W.P. No.278\/2002\n\n30.06.2010.\n\n      Shri H.S.Shrivastava,Sr.Advocate with\n\nShri Sandesh Jain, Adv.for petitioner.\n\n      Shri        Sanjay        Lal,     Advocate          for\n\nrespondents.<\/pre>\n<p id=\"p_1\">      Heard.\n<\/p>\n<p id=\"p_1\">      The petitioner in this writ petition<\/p>\n<p>has    assailed      the     vires      of     Rule    3    of<\/p>\n<p>Income Tax Rules, 1962.\n<\/p>\n<p id=\"p_2\">      It     is    not     in     dispute       that       the<\/p>\n<p>aforesaid         question      of     vires    has    been<\/p>\n<p>decided by the Apex Court in the case of<\/p>\n<p><a href=\"\/doc\/1858272\/\" id=\"a_1\">Arun Kumar and others vs.                Union of India<\/p>\n<p>and others<\/a> (2007) 1 SCC 732 . The Apex<\/p>\n<p>Court has held thus :-\n<\/p>\n<blockquote id=\"blockquote_1\"><p>      &#8220;92. We are, however, not inclined<br \/>\n      to enter into larger question as in<br \/>\n      our view, it is not necessary in<br \/>\n      the light of statutory provision<br \/>\n      relating to &#8220;concession in the<br \/>\n      matter   of  rent   respecting  any<br \/>\n      accommodation&#8221; in Section 17(2)(ii)<br \/>\n      of the Act.    We are of the view<br \/>\n<span class=\"hidden_text\" id=\"span_1\">                   2<\/span><\/p>\n<p>that Rule 3 would apply only to<br \/>\nthose cases where &#8220;concession&#8221; has<br \/>\nbeen shown by an employer in favour<br \/>\nof an employee in the matter of<br \/>\nrent    respecting    accommodation.\n<\/p><\/blockquote>\n<p id=\"p_3\">Thus, whereas &#8220;charging provision&#8221;<br \/>\nis found in the Act of Parliament<br \/>\n(Section    17(2)(ii)),   &#8220;machinery<br \/>\ncomponent&#8221; is in the subordinate<br \/>\nlegislation (Rule 3). The latter<br \/>\nwill apply only after liability is<br \/>\ncreated under the former.     Unless<br \/>\nthe liability arises under Section<br \/>\n17(2)(ii) of the Act, Rule 3 has no<br \/>\napplication   and   the  method   of<br \/>\nvaluation       for      calculating<br \/>\nconcessional   benefits  cannot   be<br \/>\nresorted to.\n<\/p>\n<p id=\"p_4\">99. For the foregoing reasons, we<br \/>\nhold that though Rule 3 of the<br \/>\nRules cannot be held arbitrary,<br \/>\ndiscriminatory     or   ultra    vires<br \/>\n<a href=\"\/doc\/367586\/\" id=\"a_1\">Article 14<\/a> of the Constitution nor<br \/>\ninconsistent with the parent Act<br \/>\n(Section 17(2)(ii)), it is in the<br \/>\nnature of machinery provision and<br \/>\napplies   only   to   the   cases   of<br \/>\nconcession in the matter of rent<br \/>\nrespecting      any     accommodation<br \/>\nprovided by an employer to his<br \/>\nemployees.        Whether    or    not<br \/>\nParliament    could   have    in   the<br \/>\nexercise    of    legislative    power<br \/>\ncreated a &#8220;deeming fiction&#8221; as to<br \/>\nconcession in the matter of rent in<br \/>\ncertain circumstances (for which we<br \/>\nexpress no final opinion),no such<br \/>\ndeeming provision is found in the<br \/>\nAct. It is, therefore, open to the<br \/>\n<span class=\"hidden_text\" id=\"span_1\">                           3<\/span><\/p>\n<p>      assessee to contend that there is<br \/>\n      no concession in the matter of<br \/>\n      accommodation   provided  by  the<br \/>\n      employer to the employees and the<br \/>\n      case is not covered by Section<br \/>\n      17(2)(ii) of the Act.&#8221;\n<\/p>\n<p id=\"p_5\">      Question of vires has been settled by<\/p>\n<p>the aforesaid decision.\n<\/p>\n<p id=\"p_6\">      Shri      H.S.Shrivastava,           Sr.Advocate<\/p>\n<p>raised    the   submission      that      as   apparent<\/p>\n<p>from the amended Rule 3, the rule is not<\/p>\n<p>applicable to any accommodation located in<\/p>\n<p>&#8220;remote      area&#8221;   provided       to    an   employee<\/p>\n<p>working at a mining site or a                     project<\/p>\n<p>execution site, etc.<\/p>\n<p>      This question has to be raised before<\/p>\n<p>the appropriate Income Tax Authorities. We<\/p>\n<p>cannot examine the facts, for the first<\/p>\n<p>time, in the writ petition.<\/p>\n<p id=\"p_7\">      Shri Shrivastava, learned Sr.Advocate<\/p>\n<p>has    prayed    for     liberty     to    raise     the<\/p>\n<p>question        before        the        Income       Tax<\/p>\n<p>Authorities.\n<\/p>\n<p><span class=\"hidden_text\" id=\"span_2\">                           4<\/span><\/p>\n<p id=\"p_8\">\n<p id=\"p_9\">       Petitioner    is   at   liberty     to    do   so.<\/p>\n<p>Prayer has also not been opposed by Shri<\/p>\n<p>S.Lal, Adv.appearing for respondents. In<\/p>\n<p>view    of   aforesaid,       petitioner    would      be<\/p>\n<p>free    to   raise    the      aforesaid        question<\/p>\n<p>before the appropriate authority.<\/p>\n<p id=\"p_10\">       Writ petition stands disposed of in<\/p>\n<p>terms of the aforesaid order.<\/p>\n<pre id=\"pre_1\">\n\n\n\n        (Arun Mishra)             (S.C.Sinho)\n          Judge.                     Judge.\n\n\n\n\nJk.\n <\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Madhya Pradesh High Court Coal Mines Officers Association vs Central Board Of Direct Taxes And &#8230; on 30 June, 2010 1 W.P. No.278\/2002 30.06.2010. Shri H.S.Shrivastava,Sr.Advocate with Shri Sandesh Jain, Adv.for petitioner. Shri Sanjay Lal, Advocate for respondents. Heard. The petitioner in this writ petition has assailed the vires of Rule 3 of Income Tax [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,24],"tags":[],"class_list":["post-272142","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madhya-pradesh-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Coal Mines Officers Association vs Central Board Of Direct Taxes And ... on 30 June, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/coal-mines-officers-association-vs-central-board-of-direct-taxes-and-on-30-june-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Coal Mines Officers Association vs Central Board Of Direct Taxes And ... on 30 June, 2010 - Free Judgements of Supreme Court &amp; 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