Ramesh Chandra Sharma S/O Sh. Ram Niwas Sharma v. National Seed Corporation Limited

Rajasthan HC2 Sept 2026CW/23330/2018

Case brief

AI extract

What is this about?

Petitioner sought a direction issuing a revised Form No.16 for the year 2015-2016 due to alleged illegal tax deduction on unpaid leave salary. Court granted liberty to file a representation before the competent authority.

What did the court decide?

Liberty granted to petitioner to submit a representation before the competent authority to seek redressal of grievance regarding tax deduction.

Ramesh Chandra Sharma S/O Sh. Ram Niwas Sharma Vs National Seed… — Income Tax | Rajasthan HC (2026)

¶1

[2026:RJ-JP:35449]

¶2

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

¶3

S.B. Civil Writ Petition No. 23330/2018 CNR: RJHC020988352018 | URN: CW / 39378U / 2018

¶4

Ramesh Chandra Sharma S/o Sh. Ram Niwas Sharma, Aged About 62 Years, Ex. Horticulture Officer, Resident Of 276/13 B, L.i.g. Aavas Vikas Colony, Sikandra, Agra (U.p.)

¶5

----Petitioner

¶6

Versus

¶7

National Seed Corporation Limited, (A Government Of India Undertaking) Through Its Chairman, Office At Beej Bhawan, Pusa Complex, New Delhi, 110012

¶8

The Director, Central State Farm, Sardargarh District, Ganganagar, Rajasthan.

¶9

----Respondents

¶10

For Petitioner(s) : Mr. H. R. Kumawat, Adv. For Respondent(s) : Ms. Priyanshi Jaiswal, Adv. for Mr. Sandeep Singh Shekhawat, Adv.

¶11

HON'BLE MR. JUSTICE ANAND SHARMA

¶12

Order

¶13

02/09/2026

¶14

This writ petition has been filed by the petitioner for seeking a direction against the respondents to issue revised Form No.16 for the year 2015-2016.

¶15

Learned counsel for the petitioner submits that grievance of the petitioner is that the petitioner retired on attaining the age of superannuation w.e.f. 29.02.2016, however, just before retirement, petitioner was on leave and for such leave period although salary was not paid to the petitioner, yet in respect of unpaid salary tax was illegally deducted by the

[2026:RJ-JP:35449]

[CW-23330/2018]

(2 of 2)

respondents and accordingly, after deduction Form No.16 was issued to the petitioner.

¶20

Learned counsel submits that under these circumstances, petitioner is entitled for revised Form No.16 so that he can claim the benefit from the Income Tax Department.

¶21

Learned counsel for the respondents submits that admittedly, tax so deducted by the respondent-department has already been deposited with Income Tax Department. Form No.16 once drawn and issued cannot be revised by the respondentdepartment at its own and in case, the petitioner is aggrieved by illegal deduction of tax, he can avail the remedies before Income Tax Department.

¶22

This Court finds that in the instant writ petition, Income Tax Department has not been impleaded as party to the writ petition. Under these circumstances, learned counsel for the petitioner submits that liberty may be granted to the petitioner to seek redressal of his grievances with the concerned department by way of filing representation.

¶23

In view of above, this Court deems it just and proper to dispose of this writ petition by granting liberty to the petitioner to submit a representation before the Competent Authority in accordance with law. The Competent Authority is expected to decide the same after examining the relevant provision and to pass speaking order thereupon.

¶24

Pending application(s), if any, stand(s) disposed of.

¶25

(ANAND SHARMA),J

¶26

33/Jatin

Ramesh Chandra Sharma S/O Sh. Ram Niwas Sharma v. National Seed Corporation Limited

Case brief

What is this about?

What did the court decide?

Ramesh Chandra Sharma S/O Sh. Ram Niwas Sharma v. National Seed Corporation Limited

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Parties & counsel

Coram

Case details

Similar cases