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TMI Blog1984 (8) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... ation and the appeal are disposed of by the following order. 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 co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion for deduction of income-tax at source. The amount was payable as " judgment-debt " and not as " salary " and the judgment-debtor could not claim to deduct income-tax payable as salary. In view of this well settled principle, the respondent is entitled to succeed in this appeal and the appeal must fail. Under the circumstances, this appeal is disposed of as follows: If the appellant pays a su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s contended that the appellant has already paid the amount of tax deducted at source to the credit of the respondent in Bombay. We make it clear that the appellant will be at liberty to take steps for recovery of this amount from the income-tax authority in accordance with law and the respondent is directed to co-operate with the appellant for the recovery of this amount and, if necessary, to sign ..... X X X X Extracts X X X X X X X X Extracts X X X X
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