JUDGMENT : 1. In all these Writ Petitions, the issue involved is with reference to the deduction of TDS from the salary of the employees, but which has not been deposited with the government treasury by the employer/deductor. We had put some suggestions to the Ld. ASG to take instructions to try and find out a via media, in view of the provisions of Sections 199 and 205 of the Income Tax Act, 1961. Today the Ld. ASG has informed us that it would be in the fitness of things if the Central Board of Direct Taxes is joined as a Respondent to the Petitions so as to enable him to take necessary instructions from the CBDT. 2. Considering these facts, we direct that the Petitioner in Writ Petition No. 2063 of 2025, which is the lead petition, to join the CBDT as Respondent No. 5. We are not directing the Petitioners in the other Petitions to join the CBDT, as the outcome of Writ Petition No. 2063 of 2025 will really govern the decision in all other Writ Petitions. 3. The amendment as directed above shall be carried out by the Advocate for the Petitioner within a week from today, and the amended copy of the Writ Petition shall be served on the Advocate appearing on behalf of the Income Tax Department in Writ Petition No. 2063 of 2025. 4. We now place the above matter on 19 th December, 2025 at 3.00 p.m. 5. This order will be digitally signed by the Private Secretary/Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order