1. The short question that arises in all these writ petitions is whether, under the Income Tax Act, tax is required to be deducted at source, from payments by way of salary/pension made by the Government, to persons who are members of religious congregations. The writ petitions were filed in the wake of instructions, issued by the Income Tax authorities to the District Treasury Officers in the State, calling upon them to deduct tax at source from such payments made to members of religious congregations. While in most of the writ petitions, the religious congregation concerned is the petitioner, in W.P.(C).No.10/2015, an individual member of the religious congregation is the petitioner.

2. The brief facts necessary for a disposal of these writ petitions is as follows:

The members of the religious congregations concerned are employed as teachers in various aided educational institutions in the State. The remuneration that they draw, for the teaching services rendered by them, is in the nature of salary that is paid to them by the State Government. In one case, the payment made is of pension, subsequent to the retirement of the member from service. The payments are made to t