1. In this writ application, the petitioner, Coal Mines Officers' Association of India, a Trade Union registered under the Trade Union Act, 1926, has prayed for quashing of the directions issued by respondent-Deputy Commissioner of Income-Tax vide his letters, dated 11-3-99 and 17-3-99, as contained in Annexures-3 and 3/A, respectively, to this writ application, whereby the Director (Finance), Bharat Coking Coal Limited has been directed to include the Coal-fields allowance in the taxable income of the employees and deduct the tax accordingly from the income at source with effect from 1-7-95. A further prayer has been made for a direction to give effect to the provision of Section 10(14) of the Income Tax Act, 1961 as amended from time to time and Rule 2-BB of the Rules framed thereunder. Mr. Poddar, learned Counsel for the petitioner has challenged the aforesaid directions on various grounds, but ultimately, he confined his argument and prayed for quashing of only that part of the order by which the respondent-authority has directed to include the coalfields allowance in the taxable income from retrospective effect i.e. 1-7-1995. Mr. Poddar, learned Counsel for the petitioner submits that the direction, as it stands today, cannot be implemented for the simple reason, particularly, that some of the employees have already retired from service and the employees, who are in service, having been paid their salary and, as such, it is impossible for the respondent-authority to deduct the amount of tax, at source, with effect from 1-7-95. In opposition, Mr. Jhunjhunwala, however, has submitted that the directions made by the respondent-authority are strictly in accordance with the provision of the Act and the rules framed thereunder and in support of his contention, he referred to Rule 2-BB of the Income-tax Rules, 1962, he further submits that the respondent-authorities are well within their jurisdiction in issuing such directions. After having heard learned Counsel for the parties and having gone through the pleadings filed on their behalf including the relevant provisions of the Income tax Act and the Rules framed thereunder, we are of the view that the direction issued to deduct the tax at source from retrospective effect i.e. 1-7-1995 is wholly arbitrary, and uncalled for inasmuch as the respondent-employer will not be in a position to comply with the direction with retrospective effect for the reason stated hereinabove. Accordingly; after hearing the learned Counsel for the parties and taking into consideration all aspects of the matter, that part of the direction issued by the respondent-Deputy Commissioner, Income Tax (T.D.S. Circle), Dhanbad, as contained in letters, dated 11-3-99 and 17-3-99, insofar as they relate to the direction issued to respondent No. 4 to deduct the amount of tax from the income at source w.e.f. 1-7-1995, is hereby quashed and this writ application is accordingly allowed to the extent indicated above. Mr. Poddar further submits that the coalfields allowance as well as the tribal areas allowance are the same and, hence not liable to tax in terms of Rule 2-BB of the rules. Having regard to the order we have passed, it is not necessary at this stage to decide this question. However, it will be open to the respondent-authorities to examine the issue, in hand, afresh, as and when the occasion arises.