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Petition for refund of income tax recovery by Kerala State Electricity Board. Analysis: The petitioner sought a writ of mandamus for a refund of Rs. 19,593 recovered by the Kerala State Electricity Board towards income tax or a direction to provide a certificate under the Income-tax Act. The respondent did not file a counter-affidavit disputing the claims. The dispute arose from a contract where income tax deductions were made by the respondent. The Income-tax Department assessed the petitioner for tax, but the respondent did not issue the required certificate. The court previously directed the respondent to issue the certificate, but no action was taken. The petitioner then filed a contempt petition, which was closed as no amount was found to be withheld. However, subsequent communication confirmed no deduction by the respondent. The communication from the Chief Engineer confirmed the recovery of income tax from payments made to the petitioner. The Income-tax Act mandates a 2% deduction by the person responsible for payment under Section 194C. The respondent's failure to deduct and issue certificates as required by law was challenged. Statements of accounts submitted by the respondent showed deductions made towards income tax, which were not disputed. The respondent's duty to deduct income tax during the contract period was emphasized. The court held that the respondent, being aware of the legal provisions, should have deducted income tax as required by law. The authenticity of the statements of accounts was accepted, and the respondent's failure to challenge them was noted. The court directed the respondent to issue the required certificate for the deducted amount to enable the petitioner to claim credit from the Income-tax Department. The directive was to be fulfilled within two months from the date of the judgment. The original petition was allowed, and the judgment was to be shared with the parties.
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