Judgment :- JAGDISAN, J. 1. The petitioner/Employees Union has filed this writ petition for the issue of a writ of mandamus directing the first and second respondents herein not to enforce any assessment of income-tax and penalty proceedings leading to the recovery from the wages of the workers without giving an opportunity of being heard to the members of the petitioner-Union. 2. The case of the petitioner is that originally certain deductions have been made from the tax liability on the ground that the amount paid represents house rent allowance. Subsequently, it has been found that the benefit given by the authorities does not represent the house rent allowance, but is only a conveyance allowance which is not permissible for deduction. Hence, the income-tax authorities started recovery proceedings against the third respondent herein, the employer. The employer has also made the payment as there was no dispute with regard to the payment of the amount to the members of the petitioner-Union, which payment represents only the conveyance allowance and not the house rent allowance. Now subsequent to the payment made by the third respondent, when the recovery proceedings are initiated against the employees, the Union has filed this writ petition. 3. It is contended by the learned junior standing counsel for respondents 1 and 2 that the writ petition is not maintainable by the Union since tax liability of the individual differs and if the members of the petitioner-Union are not liable for any recovery proceedings, it is open to them to seek for refund of the recovery made by the third respondent. 4. The learned counsel for the third respondent, the management, contended that when admittedly the amount paid to the employees represents the conveyance allowance, the same is not permissible for deduction. The authorities have passed an order on 6-5-1997, ordering recovery of the deduction given under section 80GG of the Income-tax Act, 1961 ('the Act') for the financial years ending 31-3-1992, 31-3-1993, 31-3-1994, 31-3-1995, 31-3-1996 and 31-3-1997 on the ground that the payments made represent only conveyance allowance and not the house rent allowance. The petitioner-Union does not challenge the order of the ITO dated 6-5-1997 in respect of category of payment. When once it is held that the amount paid to the members of the petitioner-Union is not deductible, then the tax liability automatically follows. The petitioner-Union does not challenge the order of the ITO dated 6-5-1997 in respect of category of payment. When once it is held that the amount paid to the members of the petitioner-Union is not deductible, then the tax liability automatically follows. When the income-tax authorities initiated recovery proceedings, the third respondent paid the tax due for the mistaken deductions made and now recovery proceedings are initiated. If at all the petitioner-Union is aggrieved, it is open to them to approach the income-tax authorities to get the refund of the same establishing their non-liability to pay the tax, Moreover, the writ petition filed by the petitioner-Union is not maintainable. 5. I have carefully considered the contentions of all the counsels. 6. The learned counsel for the petitioner did not dispute the fact that the payment made to the members of the petitioner - Union is only by way of conveyance allowance which is not permitted for any deduction. However, the third respondent has deducted the amount claiming it to be the house rent allowance. When once the authorities have found that the payment does not represent the house rent allowance, and as such the tax liability cannot be excluded, the authorities have passed the order of recovery as already stated. When on facts, there is no dispute that the payments represent only the conveyance allowance, then it is not permitted to be deducted. In such circumstances, I am of the view that there is no need to follow the empty formality of issuing notice to the petitioner-Union. Even if notice is issued to the petitioner, there is no explanation on the part of the petitioner-Union, especially when the deduction already made by the third respondent is representating conveyance allowance, and not the house rent allowance. 7. So far as the liability of the members of the petitioner-Union is concerned, the tax liabilities of individual members vary and it is not the same. The Division Bench of this Court by order dated 26-8-1996 in Writ Appeal No. 776 of 1996 has held that in case of tax liability it is a matter for the individual to pursue and not for the association and the writ petition filed by the association cannot at all be considered to be valid. Following the said ratio laid down. I am of the view that the writ petition filed by the petitioner-Union is also not maintainable. Following the said ratio laid down. I am of the view that the writ petition filed by the petitioner-Union is also not maintainable. 8. Admittedly, having known that the deduction has been claimed on the ground that the amount paid by the third respondent represents the house rent allowance, the members of the petitioner-Union had not objected for the same, especially when the said amount does not represent the house rent allowance and only the conveyance allowance. When it is beneficial for the employees, they have kept quite without bringing to the notice of the authorities the true and correct facts. When that be the case, 1 am of the view that it is not open to the petitioner now to raise any objection for the recovery of mistaken deductions granted already. Further, the members of the petitioner-Union having known that tax deduction has been given wrongly, they are not entitled for any notice as held in R. Gunasekaran v. Tamil Nadu Warehousing Corpn. 1993 Writ LR 234, "It is not in dispute that the petitioner was sponsored by the Employment Exchange and was over-aged when he was appointed originally by the Regional Manager. There cannot be any dispute also that the Managing Director is the appointing authority for all the posts. So, when the matter went up for ratification of the Managing Director, the Managing Director scrutinized from the file and found that the petitioner was over-aged and advised the termination of the servile of the petitioner. In such circumstances, I do not think it is necessary to give a notice to the petitioner. The Supreme Court had occasion to consider a case in State of Punjab v. Jagdip Singh with regard to the validity of appointments of certain supernumerary posts of Tahsildar. Even though there was no post available they were confirmed. The Supreme Court held, 'Where a Government servant has no right to a post or to a particular status, though an authority under the Government acting beyond its competence had purported to give that person a status which it was not entitled to give, he will not be in law deemed to have been validly appointed to the post or given the particular status.' This principle has got to be applied to the facts of the present case. The petitioner was over-aged, quite against regulations and he was appointed by the Regional Manager. The petitioner was over-aged, quite against regulations and he was appointed by the Regional Manager. Rightly in my view, it has been set aside by the Managing Director when he as the appointing authority has scrutinised the appointment made by the Regional Manager." Following the ratio laid down in the above decisions, it can be safely held that the petitioners are not entitled for any notice since the recovery is made to rectify the mistaken deduction given to the members of the petitioner-Union which they are not legally entitled for, with their full knowledge. 9. As pointed out by both the counsels for the department and the management, if the petitioner is not liable for any recovery proceedings, then it is open to the individual members of the petitioner to approach the ITO and convince him about their non-liability and seek for refund of the recoveries made by the third respondent herein pursuant to the orders of the income-tax authorities. Accordingly, the writ petition is dismissed. No costs. Consequently, connected writ miscellaneous petition is closed.