TaxTMI 
TaxTMI 
1988 (7) TMI 19
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....North Eastern Frontier Agency (NEFA), now Arunachal Pradesh. From 1972, he started working as a Security Commissioner of Arunachal Pradesh and at the relevant time was posted at Tezpur. The occasion to file this writ application under article 226 of the Constitution arose following the advice of the Income-tax Officer, Tezpur, to the Treasury Officer, Darrang, Tezpur, to deduct income-tax from the salary of the petitioner. His assertion is that he is not liable to pay any income-tax in view of what has been stated in section 10(26) of the Income-tax Act, 1961, hereinafter "the Act". The stand of the petitioner not having been accepted, he has approached this court to seek a direction not to deduct any income-tax from his salary. The stand ....
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....er the aforesaid section, three conditions must co-exist (i) he should be a member of a Scheduled Tribe as defined in clause (25) of article 366 of the Constitution; (ii) he should be residing in any area specified in Part A or Part of the Table (as these parts were then described) appended to paragraph 20 of the Sixth Schedule to the Constitution or the State or Union Territories mentioned in this provision -: (iii) the income in respect of which exemption is claimed must be an income which accrues or arises to him (a) from any source in the area, State or Union Territories mentioned in the provision ; or (b) by way of dividend or interest on securities. In so far as the question of residence is concerned, the contention of the Depart....
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....ame is received is not material. In this connection, learned counsel had referred us to CIT v. Anamallais Timber Trust Ltd. [1950] 18 ITR 333 (Mad), where it was held that to decide the place where the income accrues or arises, the actual receipt of the income is not material but these words have to be understood as conveying the area of an enforceable right to receive the income. In E. D. Sassoon and Co. Ltd. v. CIT [1954] 26 ITR 27 (SC), the place of accrual or arising of income was held to be the place where the right to receive the income had arisen. In so far as the present case is concerned, it is difficult to say that the right to receive the income had accrued in Arunachal Pradesh merely because the petitioner is Government servant ....