9911796707
TMI Blog2025 (2) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... ued at North Lakhimpur. The said area i.e. North Lakhimpur do not fall within the ambit of the Sixth Schedule insofar as the State of Assam is concerned. Considering the above, as the benefit u/s 10 (26) of the Act of 1961 can only be permissible to a Schedule Tribe when the income had to accrue in the areas as specified in Section 10 (26), this Court is of the opinion that the learned Railway Tribunal erred in law and committed an error in exercising its jurisdiction while passing the orders dated 06.01.2017 as well as 09.06.2017 which have been impugned in the instant proceedings only on the ground that the claimant was a tribal of Arunachal Pradesh. The said being an error in exercise of jurisdiction, this Court interferes with the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribe so recognized within the State of Assam taking into account that the right to the compensation had accrued only within the State of Assam as the consignment was from Jharkhand to North Lakhimpur. He submitted that this aspect having not been considered, the orders dated 06.01.2017 as well as 09.06.2017 are required to be interfered with. In addition to that, the learned counsel submitted that the amount which have been deducted have been deposited in the Income Tax Department and the claimant i.e. the Respondent No.1, if entitled to any exemption, can very well claim refund of the said amount from the Income Tax Department. 4. Mr. S. Chetia, the learned Standing counsel appearing on behalf of the Income Tax Department drawing the at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 23rd February; 1951, issued by the Governor of Assam under the proviso to sub-paragraph (3) of the said paragraph 20 [as it stood immediately before the commencement of the North-Eastern Areas (Reorganisation) Act, 1971 (81 of 1971) [or in the Ladakh region of the State of Jammu and Kashmir], any income which accrues or arise to him, - (a) from any source in the areas, [or States aforesaid], or, (b) by way of dividend or interest on securities;" 7. It is seen that Section 10 of the Act of 1961 mandates that in computing the total income of a previous year of any person, any income falling within the various clauses shall not be included. In terms with Sub- Section (26) of Section 10 of the Act of 1961, it has been mandated that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 61. 9. It is relevant to take note of that in the instant case, the consignment was booked from Jharkhand to North Lakhimpur. The entitlement of the interest on the compensation has to be taken as an income accrued at North Lakhimpur. The said area i.e. North Lakhimpur do not fall within the ambit of Paragraph 20 of the Sixth Schedule insofar as the State of Assam is concerned. 10. Considering the above, as the benefit under Section 10 (26) of the Act of 1961 can only be permissible to a Schedule Tribe when the income had to accrue in the areas as specified in Section 10 (26) of the Act of 1961, this Court is of the opinion that the learned Railway Tribunal erred in law and committed an error in exercising its jurisdiction while passing t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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