JUDGMENT

Sabyasachi Bhattacharyya, J. - The writ petitioner is the widow of late Wing Commander Anubrata Bhadra. Being entitled to withdraw pension from the respondent no.5 upon the demise of her husband, the writ petitioner, having a minor son at the time of such demise, started receiving family pension, the scale of which was revised from time to time.

2. On December 23, 1998, the petitioner received a letter from the erstwhile employer of her husband intimating her that the recommendation of the Fifth Pay Commission had been implemented, for which she was required to submit necessary forms for revision of family pension. The petitioner complied with all such formalities and accordingly respondent no.5 passed an order revising the pension in terms of the revised pay scale. Such disbursement was authorized by the petitioner to be paid through the respondent no.1-bank. The bank treated such family pension as income from salary and regularly deducted TDS, although, according to the petitioner, family pension should have been treated as "income from other sources" under Section 194 of the Income Tax Act. Upon the petitioner making a request before the respondent no.4 to rectify such m