MUMBAI, February 12: The Rajasthan high court has held the state and union governments responsible for providing accommodation to members of the Income Tax Appellate Tribunal (ITAT). The order, delivered recently on a writ petition filed by the Rajasthan Tax Consultants Association (RTCA) jointly with the All India Federation of Tax Practitioners (AIFTP), directed that the Centre in consultation with the state government, at the earliest must resolve the problem of residential accommodation at the Jaipur bench of Income Tax Appellate Tribunal. The governments lack coherence and co-ordination to resolve the problem of providing residential accommodation to two ITAT members despite direct-tax revenue being shared between them, the Rajasthan high court bench comprising justice NL Tibrewal and justice Arun Madan observed.If the union government finds that it cannot get a suitable place from the state, it should give a place out of turn as and when houses in its general-pool accommodation at Jaipur are readyfor allotment, the order says. The houses are likely to be ready by March 1998.
However, if there is a delay in allotment, the tribunal member should be given any house which falls vacant and is suitable as per his entitlement, in the income-tax or central-excise colony.
If suitable accommodation is not expected to be available within three months from the pronouncement of the order, the Centre must hire a place for the member, the order says.
The rent in excess of what the members are entitled to by way of house-rent allowance (HRA) shall be borne by the Centre.
The problem was so acute in Jaipur that in 1996 a judicial member had to be transferred from the city as he could not secure a suitable house. In 1997, the high court directed the appointment of a judicial member for the Jaipur bench as it had stopped functioning on account of the vacancy.RK Gupta was appointed judicial member. His applications for providing accommodations from the state pool were rejected. In September 1997 the courtdirected the state and union governments to provide a house to Gupta.While the order was not complied with, state and central government counsels disputed their liability to provide official accommodation. Contempt proceedings were launched by the court, but was subsequently withdrawn as it observed that the law secretary had taken steps to get a house for the judicial member.
The matter will be heard again on May 4 for compliance of the court's directions. The Rajasthan high court's order is the second victory for AIFTP.
The federation won a similar petition in the Mumbai high court for providing accommodation for ITAT members in Pune.
AIFTP representation committee chairman K Shivaram and the respective zone of the federation along with local associations, will file similar petitions to provide living accommodations to tribunal members.
Copyright © 1998 Indian Express Newspapers (Bombay) Ltd.
