JUDGMENT

Sanjay Karol, C.J. - By way of the present writ petition, the petitioner seeks an issue of a writ of mandamus in the form of directions to the respondent nos. 1-4, State Bank of India (SBI) and/or the respondent no. 5, Income Tax Department (I-T Department), to:

(i) act under Section 89(1) and 192(2A) of the Income Tax Act, 1961 and spread over/ distribution of arrears of pension amount paid in a lump sum to the petitioner and not treat them as payable in May 2016;

(ii) refund the illegally deducted income tax from the pension of the petitioner with interest @ 18%;

(iii) not deduct advance income tax every month from the pension of the petitioner as he is a senior citizen and is enjoying exemption of Section 207 of the I-T Act;

(iv) allow costs of litigation at Rs 50,000/- to the petitioner.

2. The facts of the case are as follows.

Facts

3. The petitioner was supposed to retire from the Railway Authorities with effect from November 8, 2007. However, on account of proceedings pending against the petitioner before the Railway Authority, his retirement and pension benefits were withheld. After protracted litigation of several years, in 2016, the petitioner was allowed his pens