The assessee was in the service of Border Security Force in the State of Assam. The assessee was a member of a recognized Scheduled tribe under article 342 of the Constitution of India hailing from the State of Rajasthan but tax was deducted at source from his salary. On writ allowing the petition the Court held that the assessee was entitled to the exemption under section 10(26). The Department having  issued a certificate under section 197 of the Act,  the  authority was  directed to to process the request for refund of tax deducted from the salary  Followed, Pradip Kr.Tyre v.UOI (2010) 320 ITR 29 (FB)  (Gauhati) HC).