D.N.PATEL,J. - (1.) With the following prayer, the petitioners have preferred the instant writ petition: "For issuance of an appropriate writ/order/direction from this Hon'ble Court to direct the concerned respondent, to refund Gratuity amount deducted at source towards income tax against the enhanced limit of gratuity paid to the retired employees during the year 2009 -10. AND petitioners further pray before this Hon'ble Court for issuance of direction to the Ministry of Labour and Employment, New Delhi to modify the effective date of Gazette Notification for payment of ceiling -limit of gratuity to the extent of Rs.10,00,000/ - (Rs. Ten lakhs) as per Govt. of India's approval from 01.01.2007 vide office memorandum No. 2(70)/08 -DPE (WC) dated 26th November, 2008 issued by Ministry of Heavy Industries and Public Enterprises."
(2.) Learned counsel for the petitioners has neither read over any provision of the Income Tax Act nor any provision of the Payment of Gratuity Act, 1972 to show that why the amount of gratuity is exempted from the Income Tax.
(3.) Just bare assertion has no value in the eyes of law and hence, we are not accepting this argument that the amount of gratuity is outside the limit of Income Tax Act. No head and tail of this argument has been matched by the learned counsel for the petitioners. Ten times it has been asserted by the learned counsel for the petitioners that upon the amount of gratuity, no deduction can be made towards the income tax, but, this assertion is not justified at all by the learned counsel for the petitioners. It is the duty of a lawyer to point out correct facts and correct law. Judges are not supposed to know the facts and law. As this argument could not be substantiated by the learned counsel for the petitioners, the prayer viz. not to deduct the income tax from the amount of gratuity, is hereby declined.;