ORDER : Khanna J. In view of the decision of this court in the case of Income-tax Officer, Shillong v. N. Takin Roy Rymbal 103 ITR 82 (Guj), these appeals are allowed and the writ petitions filed by the respondent are dismissed. The parties shall bear their own costs throughout. [In ITO v. N. Takin Roy Rymbal 103 ITR 82 (Guj) the court has held that clause (a) of section 10(26) of the Income-tax Act, 1961, is not discriminatory and does not offend article 14 of the Constitution—Ed.]