D. V. SHYLENDRA KUMAR, J.

( 1 ) THE petitioners are all employees of the Life Insurance Corporation of India (for short "the lic") and are working as Development Officers in the various branches of the Corporation.

( 2 ) IN these petitions, the petitioners have sought for quashing of a circular Ref. Mktg. /zl/26/2004 dated April 24, 2004 (copy at annexure B to the petition), issued by the first respondent--the LIC of India, Central Office, Mumbai, and for further directions to the corporation and its branches not to deduct income-tax at source in respect of payment to the petitioners known as conveyance allowance and additional conveyance allowance, particularly for the year 2004-2005 and for other consequential relief.

( 3 ) THESE petitions are filed contending that the payment which the petitioners receive from the employer and which is known by the name conveyance allowance and additional conveyance allowance, is exempted from income-tax under the provisions of Clause (14) of Section 10 of the act and to the knowledge and awareness of the employer. The circular issued by the Corporation to all its branch managers to act in any way to deduct any tax at source in respect of suc

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