1984 (8) TMI 62

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....nstance of the parties and the application and the appeal are disposed of by the following order. The appellant was directed to pay a sum of Rs. 31,023.54 with interest thereon at the rate of 9% per annum from November 22, 1978, up to March 5, 1981, by a decree dated March 5, 1981, and thereafter interest on the said sum at 6% per annum until realisation and also to pay to the plaintiff the cos....

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.... there was no scope for applying the provision for deduction of income-tax at source. The amount was payable as " judgment-debt " and not as " salary " and the judgment-debtor could not claim to deduct income-tax payable as salary. In view of this well settled principle, the respondent is entitled to succeed in this appeal and the appeal must fail. Under the circumstances, this appeal is dispos....