REGENT COMPUTRONICS PVT. LTD.

ARUN KUMAR Appellant

V/S

UNION OF INDIA Respondents

Referred Judgements :-

ALEXANDER TENANT V. ROBERT SMITH [REFERRED TO]
WHITE AND COLLINS V. MINISTER OF HEALTH [REFERRED TO]
BHEL EXECUTIVE/OFFICERS ASSOCIATION AND ANOTHER V. DY. COMMISSIONER OF INCOME TAX AND ANOTHER [REFERRED TO]
COMMISSIONER OF SALES TAX,MADHYA PRADESH AND OTHERS V. RADHAKRISHNAN AND ORS. [REFERRED TO]
OWEN V. POOK [REFERRED TO]
HOCHSTRASSER V. MAYES [REFERRED TO]
COAL MINES OFFICERS' ASSOCIATION OF INDIA AND ANR. V. UNION OF INDIA AND ORS. [REFERRED TO]
STATE OF WEST BENGAL HABIB MOHAMMAD STATE OF HYDERABAD STATE OF MYSORE VS. ANWAR ALI SARKAR:ANWAR ALI SARKAR [REFERRED TO]
STATE OF UTTAR PRADESH VS. RAJA ANAND BRAHMA SHAH AND APPELLANT [REFERRED TO]
STATE OF MADHYA PRADESH VS. SARDAR D K JADAV [REFERRED TO]
S L AGARWAL VS. GENERAL MANAGER HINDUSTAN STEEL LIMITED [REFERRED TO]
RAZA TEXTILES LIMITED VS. INCOME TAX OFFICER RAMPUR [REFERRED TO]
MINERVA MILLS LIMITED VS. UNION OF INDIA [REFERRED TO]
OLGA TELLIS VAYYAPVRI KUPPUSAMI VS. BOMBAY MUNICIPAL CORPORATION:STATE OF MAHARASHTRA [REFERRED TO]
DELHI TRANSPORT CORPORATION VS. D T C MAZDOOR CONGRESS ANB [REFERRED TO]
INDIAN ALUMINIUM COMPANY LIMITED VS. THANE MUNICIPAL CORPORATION [REFERRED TO]
V PECHIMUTHU VS. GOWRAMMAL [REFERRED TO]
COMMISSIONER OF INCOME TAX BOMBAY VS. BRITISH BANK OF MIDDLE EAST [REFERRED TO]
SALEM ADVOCATE BAR ASSOCIATION VS. UNION OF INDIA [REFERRED TO]
AJIT KUMAR NAG VS. GENERAL MANAGER P J INDIAN OIL CORPORATION LTD [REFERRED TO]
TATA WORKERS UNION VS. UNION OF INDIA [REFERRED TO]
STEEL EXECUTIVES ASSOCIATION VS. RASHTRIYA ISPAT NIGAM LIMITED [REFERRED TO]
P V RAJGOPAL VS. UNION OF INDIA [REFERRED TO]
OFFICERS ASSOCIATION BHILAI STEEL PLANT VS. UNION OF INDIA [REFERRED TO]
INDIAN BANK OFFICERS ASSOCIATION VS. INDIAN BANK [REFERRED TO]
Income tax Officer VS. All India Vijaya Bank Officers Association [REFERRED TO]
ADITYA CEMENT STAFF CLUB VS. UNION OF INDIA [REFERRED TO]

JUDGEMENT

(1.) In Civil Appeal as well as in Transferred Cases, the appellants have challenged validity of R. 3 of the Income Tax Rules, 1962, as amended by the Income Tax (Twenty-second) Amendment Rules, 2001, (hereinafter referred to as 'the Rules') which amended the method of computing valuation of perquisites u/s. 17(2) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). According to the appellants, amended R. 3 is inconsistent with the parent Act and also ultra vires Art. 14 of the Constitution of India.

(2.) To understand the controversy raised in the present proceedings, relevant factual background in Civil Appeal No. 3270 of 2003 may be stated;

(3.) The appellants were employed as officers/ executives by Tata Iron & Steel Co. Ltd. (TISCO' for short). According to the appellants, usually public sector undertakings provide housing facilities or grant house rent allowance in lieu of accommodation to their employees. Normally, house rent allowance is granted where public sector enterprises are unable to provide housing accommodation to their employees. Such situations arise when officers/executives are posted in cities or metropolitan offices of the enterprises where company accommodation is either not available or available to a limited extent. For the purpose of accommodating its employees, TISCO has constructed several residential bungalows/ flats/ quarters/ accommodations in the township of Jamshedpur and around its plants. They were allotted to its employees as also to other agencies including employees of the Central Government and State Government who were either transferred or posted in Jamshedpur. TISCO used to fix annual licence fees of each such accommodation at the rate of 5% of the capital cost/expenditure of the bungalows/ flats/quarters.

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ARUN KUMAR Vs. UNION OF INDIA

Referred Judgements :-

JUDGEMENT

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