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1984 Supreme(Cal) 290

DIPAK KUMAR SEN, SUHAS C.SEN
S. S. MIRANDA LTD. – Appellant
Versus
SHYAM BAHADUR SINGH – Respondent


Advocates Appeared:
DIPAK KUMAR BASU, UTPAL BOSE

SUHAS CHANDRA SEN, J.

( 1 ) THIS appeal is treated as on day's list at the instance of the parties and the application and the appeal are disposed of by the following order.

( 2 ) THE appellant was directed to pay a sum of Rs. 31,023. 54 with interest thereon at the rate of 9% per annum from November 22, 1978, up to March 5, 1981, by a decree dated March 5, 1981, and thereafter interest on the said sum at 6% per annum until realisation and also to pay to the plaintiff the cost of the suit including the reserved cost. There was a direction for the taxation of the cost.

( 3 ) IT appears that the appellant chose to pay amount after deduction of income-tax at source. The amount of tax deducted at source was paid in Bombay to the credit of the respondent.

( 4 ) THE case of the respondent is that the respondent was entitled to get payment under the decree and there was no scope for deduction of income-tax from the amount that was directed to be paid. Reliance was placed for this proposition on the case of All India Reporter Limited v. Ramchandra D. Datar, wherein it was held that where an employee obtains a decree for arrears of salary, compensation for wrongful termination of servic


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