Smt. Rita Das V. The Union of India and The Principal Commissioner of Income Tax Guwahati-2 and The Administrative Officer Office of the Principal Commissioner of Income Tax Guwahati-2 and The Income Tax Officer (HQ and TPS) and Smt. Basanti Das

WP(C)/4926/2022

AI Insights

The case involves a dispute over the retirement benefits of the Late Dinabandhu Das, who was married to both the petitioner, Smt. Rita Das, and the respondent No. 5, Smt. Basanti Das. After the death of Dinabandhu Das on 20.09.2004, both wives claimed the family pension and other retiral benefits. Initially, the petitioner had filed a writ petition (WP(C) No. 8129/2005) which was withdrawn in 2007. A settlement was reached between the petitioner and respondent No. 5 in 2007, agreeing to share the benefits equally. However, the State respondents delayed the disbursement of these benefits. The court, after reviewing the settlement and the relevant documents, ordered the immediate disbursement of the benefits to the petitioner, who would then share them with the respondent No. 5.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 693618 (HC-ASSAM NAGALAND MIZORAM AND ARUNACHAL PRADESH)
• Appeal Type: Others
• Pronouncement Date: 12-09-2022
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: A GAYAN; N RAI
• Assessee Lawyers: M CHOUDHURY
• Keywords: Disbursement; Family pension; Retirement benefits; Settlement

Judgement Text

"Page No.# 1/4 GAHC010147832022 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/4926/2022 SMT. RITA DAS W/O- DINABANDHU DAS, RESIDENT OF BANKONWAR NAGAR, JAHAJGHAT, KHARGULI, GUWAHATI, KAMRUP(M), ASSAM. VERSUS THE UNION OF INDIA AND 4 ORS. REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NEW DELHI. 2:THE PRINCIPAL COMMISSIONER OF INCOME TAX GUWAHATI-2 AAYAKAR BHAWAN SECOND FLOOR CHRISTIANBASTI G.S. ROAD GUWAHATI KAMRUP(M) ASSAM- 785001. 3:THE ADMINISTRATIVE OFFICER OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX GUWAHATI-2 AAYAKAR BHAWAN SECOND FLOOR CHRISTIANBASTI G.S. ROAD GUWAHATI KAMRUP(M) ASSAM- 785001. 4:THE INCOME TAX OFFICER ( HQ AND TPS) Page No.# 2/4 OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX GUWAHATI-2 AAYAKAR BHAWAN SECOND FLOOR CHRISTIANBASTI G.S. ROAD GUWAHATI KAMRUP(M) ASSAM- 785001. 5:SMT. BASANTI DAS W/O- LATE DINABANDHU DAS SONPUR WARD NO. 9 NALBARI DISTRICT- NALBARI ASSAM-781335 Advocate for the Petitioner : MR M CHOUDHURY Advocate for the Respondent : ASSTT.S.G.I. BEFORE HONOURABLE MR. JUSTICE MICHAEL ZOTHANKHUMA ORDER Date : 12-09-2022 Heard Mr. M Choudhury, learned counsel for the petitioner. Also heard Ms. A Gayan, learned counsel for the respondent Nos. 1 to 4 and Mr. N Rai, learned counsel for the respondent No. 5. The petitioner’s counsel submits that the petitioner and the respondent No. 5 had both married the Late Dinabandhu Das. The petitioner and the respondent No. 5, both have 3 (three) children each from the Late Dinabandhu Das. The Late Dinabandhu Das expired on 20.09.2004. The petitioner and the respondent No. 5 thereafter prayed for grant of family pension and other retiral benefits. However, the same was not been paid in view of the dispute between Page No.# 3/4 the petitioner and the respondent No. 5, with respect to their claims for the retirement benefits of the Late Dinabandhu Das. He also submits that though WP(C) No. 8129/2005 had earlier been filed by the petitioner, the same was withdrawn vide order dated 25.07.2007. The counsels for the petitioner and the respondent No. 5 submit that the parties have come to a settlement and that the respondent No. 5 does not have any objection to the grant of family pension and other retirement benefits in favour of the petitioner. He also submits that though the said settlement has been made between the petitioner and the respondent No. 5 since 2007, the State respondents have till date not disbursed the retirement benefits of the Late Dinabandhu Das to the petitioner. The counsels for the petitioner and the respondent No. 5 submit that as per the settlement made between the petitioner and the respondent No. 5, the pension and other retirement benefits that would be released to the petitioner, would thereafter be distributed between the petitioner and the respondent No. 5 in equal shares. Ms. A Gayan, learned CGC submits that in terms of the agreement made between the parties, the State respondents shall release the family pension and other retirement benefits to the petitioner. The petitioner should thereafter distribute half the benefits to the respondent No. 5. On perusal of the writ petition, this Court finds that in terms of Annexure-1 of the writ petition, the petitioner got married to the Late Dinabandhu Das on 20.04.1980, while the respondent No. 5 got married to the Late Dinabandhu Das in terms of Annexure-2 on 27.09.1983. On considering the joint representation dated 12.06.2006 made by the Page No.# 4/4 petitioner and the respondent No. 5, the deed of Agreement dated 18.02.2010, the letter F. No. P-230/PCIT/GHY/2021-22/4459-60 dated 13.01.2022 issued by the Income Tax Officer (HQ&TPS), office of the Principal Commissioner of Income Tax, Guwahati and the oral submissions made by the counsels for the parties, this Court is of the view that the State respondents should disburse the retirement benefits to the petitioner. Accordingly, the respondent Nos. 1 to 4 are directed to release the family pension and all other retirement benefits of the Late Dinabandhu Das to the petitioner within a period of 1 (one) month from the date of receipt of a certified copy of this order. Thereafter, the petitioner shall distribute half the benefits received by her to the respondent No. 5. The writ petition is accordingly disposed of. JUDGE Comparing Assistant "