2020 (6) TMI 106

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.... of India with the following prayers:- "It is, therefore, respectfully submitted that your Lordships may be graciously enough to kindly allow this Public Interest Litigation, and - I. to kindly issue a writ of Mandamus or any other writ, order or direction in the nature thereof and thereby the respondents be directed to deduct the TDS from the provident fund account of the Retd. Employees who have availed the option to continue their GPF account. II. to kindly issue a writ of Mandamus or any other writ, order or direction in the nature thereof and thereby the respondents be directed to recover the tax from the subscribers from whom account respondent have failed to deduct TDS. III. to kindly issue a writ ....

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....eged in the aforesaid PIL that due to lack of proper clarification and classification between the provident fund account of servicing and retired employees, there is a scope of misusing this scheme by the retired employees by using advantage of taxation laws which were meant only for servicing employees. The petitioner along-with the PIL has annexed Annex.3-amendment dated 28.06.2012, by which again an amendment was introduced under Article 309 of the Constitution of India and Rule 21 of the Rules of 1951, wherein sub-rule (1) of Rule 4 of the Rules of 1997 was substituted, which reads adinfra:- "(1) An account holder/ an AIS Officer of Rajasthan Cadre on his retirement shall have the option of continuing his Provident Fund Account....

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....efinite. The information should show gravity and seriousness involved in the matter that is brought before the court as public interest litigation. The Court has to strike a balance between two conflicting interests; (i) nobody should be allowed to indulge in wild and reckless allegations besmirching the character of others without there being any factual foundation to sustain such allegations; and (ii) to avoid public mischief and to avoid mischievous petitions seeking to assail, for personal gains and oblique motives; justifiable executive actions. 21. The Court has to be extremely careful to see that under the guise of redressing a public grievance in the name of public interest litigation, it does not encroach upon the sphere r....