Order Heard the learned counsel for the parties. 2. The petitioner, in this writ application has prayed for a direction upon the respondents to refund the amount of Rs. 31,832/- to the petitioner alongwith interest, being the amount which has been deducted from the petitioner's salary on the ground that it has been made by way of tax deduction at source from the salary of the petitioner. 3. Learned counsel for the petitioner explains that the petitioner was initially employed as Village Level Worker (Jansewak) in the office of the Block Development Officer at Dhanbad. Subsequently, he was transferred to Chandan Kiyari Block in October, 1993. Though, he had joined his post at the transferred place, but since October, 1993 to December, 1996, his salary was not paid to him on the ground that his last pay Certificate was not forwarded by the then Block Development Officer, Baghmara, Dhanbad. Thus, the arrears of the salary for the period of three years was not paid to the petitioner in spite of repeated demands and ultimately, the petitioner had to file a writ application before this Court vide W.P.(S) No. 1428 of 2002. It was only pursuant to the directions issued by this Court in the aforesaid writ application that the respondents paid the arrears of salary in March, 2003, although, prior to the date of payment, the petitioner had retired from service in the year 2001. 4. The grievance of the petitioner is that though the arrears of salary has been paid to him but the respondents have illegally deducted a sum of Rs. 31,832/- on the plea of Income Tax deductions, which they could not legally have done. 5. Learned counsel explains, with reference to the annual payment chart, (Annexure-2 series) that the total annual payment for none of the individual years, was such as to attract payment of any tax thereon. Had the payments been made every month without accumulations, the petitioner would not have been liable to pay any tax on the income from the salary at all. The respondents have arbitrarily clubbed the total arrears for a period of three years as salary for one year and have proceeded to deduct the purported tax on the aforesaid amount, which is illegal. 6. The respondents have arbitrarily clubbed the total arrears for a period of three years as salary for one year and have proceeded to deduct the purported tax on the aforesaid amount, which is illegal. 6. Learned counsel for the respondents, while inviting attention to the statements contained in the counter affidavit, would want to argue that, the petitioner has not submitted the T.O.S, Forms and, therefore, the tax deductions could not be made. 7. The plea taken by the respondents does not appear to be persuasive in view of the fact that admittedly, the petitioner's annual salary was within the taxable limit and he was not required to pay any tax at all and, as such, the issue as to the petitioner not furnishing the T.O.S. Forms within the relevant period, was uncalled for. 8. In any case, the respondents could not have clubbed together the annual salary for three years by converting the same to one financial year and proceeded thereafter to assess and deduct amount by way of tax, which, the petitioner was not liable at all to pay. 9. In the light of the above discussions, I find merit in this writ application. Accordingly, the same is allowed. The respondents are directed to pay the amount of Rs. 31,832/- to the petitioner within two months from the date of receipt/production of a copy of this order alongwith interest @ 5 per cent per annum calculated from the date, when the amount fell due for payment and till the date of final payment. 10. let a copy of this order be given to the learned counsel for the respondents. 11. learned counsel for the respondents shall forward the copy of the order within two days from the date of receipt of a copy of this order.