J.K. Goyal v. Union of India / Chairman Central Board of Direct Taxes / Zonal Accounts Officer CBDT
[Citation -2015-LL-0127-54]

Citation 2015-LL-0127-54
Appellant Name J.K. Goyal
Respondent Name Union of India / Chairman Central Board of Direct Taxes / Zonal Accounts Officer CBDT
Court HIGH COURT OF MADHYA PRADESH
Relevant Act Income-tax
Date of Order 27/01/2015
Judgment View Judgment
Keyword Tags commutation of pension • period of limitation • leave encashment • review petition • condonation of delay
Bot Summary: 27.1.2015 R.P. No.495/2014 Mr. Rajas Pohankar, learned counsel for the petitioner. Since, no period of limitation for filing an application for review of an order passed in writ petition has been prescribed no orders are required to be passed on aforesaid I.A. Accordingly, the same is disposed of. Learned counsel for the petitioner submits that the petitioner has superannuated from the service and he is entitled to leave encashment of 300 days as well for the benefit of commutation of pension along with interest. The aforesaid direction was not issued while disposing of the writ petition vide order dated 21.2.2014. On the other hand, learned counsel for the respondents has submitted that the benefit of leave encashment of 300 days has already been extended to the petitioner in the year 2006. In view of aforesaid submission and as agreed to by learned counsel for the parties, the order dated 21.2.2014 passed in W.P. No.8634/2008 by a Division Bench of this Court is modified and it is directed that the respondents shall extend the benefit of commutation of pension to the petitioner within a period of three months from the date of receipt of certified copy of the order passed today, in accordance with law. With the aforesaid modification in the order dated 21.2.2014 passed in W.P. No.8634/08, the review petition is disposed of.


27.1.2015 R.P. No.495/2014 Mr. Rajas Pohankar, learned counsel for petitioner. Mr. S.A. Dharmadhikari, learned counsel for respondents No.1 to 3. Heard on I.A. No.10627/14, application for condonation of delay. Since, no period of limitation for filing application for review of order passed in writ petition has been prescribed, therefore, no orders are required to be passed on aforesaid I.A. Accordingly, same is disposed of. With consent of parties, matter is heard finally. This petition has been filed seeking review/ modification of order dated 21.2.2014 passed in W.P. No.8634/2008 by Division Bench of this Court. Learned counsel for petitioner submits that petitioner has superannuated from service and he is entitled to leave encashment of 300 days as well for benefit of commutation of pension along with interest. However, aforesaid direction was not issued while disposing of writ petition vide order dated 21.2.2014. On other hand, learned counsel for respondents has submitted that benefit of leave encashment of 300 days has already been extended to petitioner in year 2006. It is further submitted that appropriate decision with regard to extend benefit of commutation of pension shall be taken by respondents within period of three months from today. In view of aforesaid submission and as agreed to by learned counsel for parties, order dated 21.2.2014 passed in W.P. No.8634/2008 by Division Bench of this Court is modified and it is directed that respondents shall extend benefit of commutation of pension to petitioner within period of three months from date of receipt of certified copy of order passed today, in accordance with law. With aforesaid modification in order dated 21.2.2014 passed in W.P. No.8634/08, review petition is disposed of. Certified copy as per rules. (Ajit Singh) (Alok Aradhe) Judge Judge a. J.K. Goyal v. Union of India / Chairman Central Board of Direct Taxes / Zonal Accounts Officer CBDT
Report Error