Kerala High Court
Travancore Cements Ltd vs Deputy Labour Commissioner on 19 November, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
FRIDAY, THE 19TH DAY OF NOVEMBER 2021 / 28TH KARTHIKA, 1943
WP(C) NO. 25798 OF 2021
PETITIONER:
TRAVANCORE CEMENTS LTD.
NATTAKOM, KOTTAYAM 686 013, REP.BY ITS COMPANY
SECRETARY MR. SAJI A.J.
BY ADVS.
V.ABRAHAM MARKOS
ABRAHAM JOSEPH MARKOS
ISAAC THOMAS
P.G.CHANDAPILLAI ABRAHAM
ALEXANDER JOSEPH MARKOS
SHARAD JOSEPH KODANTHARA
RESPONDENTS:
1 DEPUTY LABOUR COMMISSIONER
ETTUMANOOR P.O., KOTTAYAM DISTRICT 686 631
2 SRI. THOMAS EAPEN
TCL QUARTERS, NATTAKAM P.O., KOTTAYAM 686 013
SRGP.JUSTIN JACOB
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
19.11.2021, ALONG WITH WP(C)NOS.25825 OF 2021, 25845 OF 2021,
25847 OF 2021, 25851 OF 2021, 25854 OF 2021, 25856 OF 2021, 25866
OF 2021, 25868 OF 2021, 25879 OF 2021, 25891 OF 2021 & 25951 OF
2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
FRIDAY, THE 19TH DAY OF NOVEMBER 2021 / 28TH KARTHIKA, 1943
WP(C) NO. 25825 OF 2021
PETITIONER:
THE TRAVANCORE CEMENTS LTD.
NATTAKOM, KOTTAYAM-686 013, REPRESENTED BY ITS COMPANY
SECRETARY MR. SAJI A.J.
BY ADVS.
V.ABRAHAM MARKOS
ABRAHAM JOSEPH MARKOS
ISAAC THOMAS
P.G.CHANDAPILLAI ABRAHAM
ALEXANDER JOSEPH MARKOS
SHARAD JOSEPH KODANTHARA
RESPONDENTS:
1 DEPURY LABOUR COMMISSIONER
ETTUMANOOR P.O.KOTTAYAM DISTRICT-686 631.
2 SRI JOHN K.K,
KODUVAYALIL HOUSE, ERAVUCHIRA P.O.THOTTAKKAD, KOTTAYAM-
686 539
SMT.SABEENAP.ISMAIL, GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
19.11.2021, ALONG WITH WP(C)NOS.25798 OF 2021, 25845 OF 2021,
25847 OF 2021, 25851 OF 2021, 25854 OF 2021, 25856 OF 2021, 25866
OF 2021, 25868 OF 2021, 25879 OF 2021, 25891 OF 2021 & 25951 OF
2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
FRIDAY, THE 19TH DAY OF NOVEMBER 2021 / 28TH KARTHIKA, 1943
WP(C) NO. 25845 OF 2021
PETITIONER:
TRAVANCORE CEMENTS LTD.
NATTAKOM, KOTTAYAM-686 013, REPRESENTED BY ITS COMPANY
SECRETARY MR. SAJI.A.J.
BY ADVS.
V.ABRAHAM MARKOS
ABRAHAM JOSEPH MARKOS
ISAAC THOMAS
P.G.CHANDAPILLAI ABRAHAM
ALEXANDER JOSEPH MARKOS
SHARAD JOSEPH KODANTHARA
RESPONDENTS:
1 DEPUTY LABOUR COMMISSIONER
ETTUMANOOR P.O., KOTTAYAM DISTRICT-686 631
2 SRI.RAVI.S.K.,
SATHRATHINKAL VEEDU, PAMPADY P.O., KOTTAYAM-686 502
ADV.SABEENA P.ISMAIL-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
19.11.2021, ALONG WITH WP(C)NOS.25825 OF 2021, 25798 OF 2021,
25847 OF 2021, 25851 OF 2021, 25854 OF 2021, 25856 OF 2021, 25866
OF 2021, 25868 OF 2021, 25879 OF 2021, 25891 OF 2021 & 25951 OF
2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
FRIDAY, THE 19TH DAY OF NOVEMBER 2021 / 28TH KARTHIKA, 1943
WP(C) NO. 25847 OF 2021
PETITIONER:
THE TRAVANCORE CEMENTS LTD.
NATTAKOM, KOTTAYAM - 686013, REPRESENTED BY ITS COMPANY
SECRETARY, MR. SAJI A.J.
BY ADVS.
V.ABRAHAM MARKOS
ABRAHAM JOSEPH MARKOS
ISAAC THOMAS
P.G.CHANDAPILLAI ABRAHAM
ALEXANDER JOSEPH MARKOS(K/001270/2018)
SHARAD JOSEPH KODANTHARA
RESPONDENTS:
1 DEPUTY LABOUR COMMISSIONER
ETTUMANOOR P.O, KOTTAYAM DISTRICT - 686631.
2 SRI. N. RAJAN,
VADAKKEDATH HOUSE, DEVALOKAM P.O, KOTTAYAM - 686004.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
19.11.2021, ALONG WITH WP(C)NOS.25825 OF 2021, 25845 OF 2021,
25798 OF 2021, 25851 OF 2021, 25854 OF 2021, 25856 OF 2021, 25866
OF 2021, 25868 OF 2021, 25879 OF 2021, 25891 OF 2021 & 25951 OF
2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
FRIDAY, THE 19TH DAY OF NOVEMBER 2021 / 28TH KARTHIKA, 1943
WP(C) NO. 25851 OF 2021
PETITIONER:
TRAVANCORE CEMENTS LTD.
NATTAKOM, KOTTAYAM-686 013, REPRESENTED BY ITS COMPANY
SECRETARY MR.SAJI.A.J.,
BY ADVS.
V.ABRAHAM MARKOS
ABRAHAM JOSEPH MARKOS
ISAAC THOMAS
P.G.CHANDAPILLAI ABRAHAM
ALEXANDER JOSEPH MARKOS
SHARAD JOSEPH KODANTHARA
RESPONDENTS:
1 DEPUTY LABOUR COMMISSIONER,
ETTUMANOOR P.O., KOTTAYAM DISTRICT-686 631
2 SRI.SANAL KUMAR.P.,
PALLIPURAM, FATHIMAPURAM P.O., CHANGANACHERRY-686 102
SMT.SABEENA P.ISMAIL, GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
19.11.2021, ALONG WITH WP(C)NOS.25825 OF 2021, 25845 OF 2021,
25847 OF 2021, 25798 OF 2021, 25854 OF 2021, 25856 OF 2021, 25866
OF 2021, 25868 OF 2021, 25879 OF 2021, 25891 OF 2021 & 25951 OF
2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
FRIDAY, THE 19TH DAY OF NOVEMBER 2021 / 28TH KARTHIKA, 1943
WP(C) NO. 25854 OF 2021
PETITIONER:
TRAVANCORE CEMENTS LTD.
NATTAKOM, KOTTAYAM-686013, REPRESENTED BY ITS COMPANY
SECRETARY MR.SAJI A J.
BY ADVS.
V.ABRAHAM MARKOS
ABRAHAM JOSEPH MARKOS
ISAAC THOMAS
P.G.CHANDAPILLAI ABRAHAM
ALEXANDER JOSEPH MARKOS
SHARAD JOSEPH KODANTHARA
RESPONDENTS:
1 DEPUTY LABOUR COMMISSIONER
ETTUMANOOR P.O,
KOTTAYAM DISTRICT-686631.
2 V M JOHNSON
CHELAKAPPALLY HOUSE, SANKARAMAL BHAGAM, ETTUMANOOR P.O,
KOTTAYAM-686631.
SRGP.SRI.JUSTIN JACOB
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
19.11.2021, ALONG WITH WP(C)NOS.25825 OF 2021, 25845 OF 2021,
25847 OF 2021, 25851 OF 2021, 25798 OF 2021, 25856 OF 2021, 25866
OF 2021, 25868 OF 2021, 25879 OF 2021, 25891 OF 2021 & 25951 OF
2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
FRIDAY, THE 19TH DAY OF NOVEMBER 2021 / 28TH KARTHIKA, 1943
WP(C) NO. 25856 OF 2021
PETITIONER:
THE TRAVANCORE CEMENTS LTD.
NATTAKOM, KOTTAYAM 686 013 REPRESENTED BY ITS COMPANY
SECRETARY MR. SAJI A.J
BY ADVS.
V.ABRAHAM MARKOS
ABRAHAM JOSEPH MARKOS
ISAAC THOMAS
ALEXANDER JOSEPH MARKOS
SHARAD JOSEPH KODANTHARA
RESPONDENTS:
1 DEPUTY LABOUR COMMISSIONER
ETTUMANOOR P.O, KOTTAYAM DISTRICT 686 631
2 SUBHASH K.E,
KANDAPLAKKAL HOUSE, PULIKKAL KAVALA P.O, VAZHOOR,
KOTTAYAM 686 515
SRGP.SRI.JUSTIN JACOB
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
19.11.2021, ALONG WITH WP(C)NOS.25825 OF 2021, 25845 OF 2021,
25847 OF 2021, 25851 OF 2021, 25854 OF 2021, 25798 OF 2021, 25866
OF 2021, 25868 OF 2021, 25879 OF 2021, 25891 OF 2021 & 25951 OF
2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
FRIDAY, THE 19TH DAY OF NOVEMBER 2021 / 28TH KARTHIKA, 1943
WP(C) NO. 25866 OF 2021
PETITIONER:
TRAVANCORE CEMENTS LTD.
NATTAKOM, KOTTAYAM-686013, REPRESENTED BY ITS COMPANY
SECRETARY MR.SAJI A.J.
BY ADVS.
V.ABRAHAM MARKOS
ABRAHAM JOSEPH MARKOS
ISAAC THOMAS
P.G.CHANDAPILLAI ABRAHAM
ALEXANDER JOSEPH MARKOS
SHARAD JOSEPH KODANTHARA
RESPONDENTS:
1 DEPUTY LABOUR COMMISSIONER
ETTUMANOOR P.O., KOTTAYAM DISTRICT-686631.
2 SAJIMON E.N.,
EZHUPATHILCHIRA HOUSE, NATTAKAM P.O., KOTTAYAM-686013.
SRGP.SRI.JUSTIN JACOB
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
19.11.2021, ALONG WITH WP(C)NOS.25825 OF 2021, 25845 OF 2021, 25847 OF
2021, 25851 OF 2021, 25854 OF 2021, 25856 OF 2021, 25798 OF 2021,
25868 OF 2021, 25879 OF 2021, 25891 OF 2021 & 25951 OF 2021, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
FRIDAY, THE 19TH DAY OF NOVEMBER 2021 / 28TH KARTHIKA, 1943
WP(C) NO. 25868 OF 2021
PETITIONERS:
TRAVANCORE CEMENTS LTD.
NATTAKOM, KOTTAYAM-686 013, REPRESENTED BY ITS COMPANY
SECRETARY MR.SAJI.A.J.,
BY ADVS.
V.ABRAHAM MARKOS
ABRAHAM JOSEPH MARKOS
ISAAC THOMAS
P.G.CHANDAPILLAI ABRAHAM
ALEXANDER JOSEPH MARKOS
SHARAD JOSEPH KODANTHARA
RESPONDENTS:
1 DEPUTY LABOUR COMMISSIONER
ETTUMANOOR P.O., KOTTAYAM DISTRICT-686 631
2 SRI.ABDUL AZEEZ.K.M.,
KINATINKAL HOUSE, VARAKULAM, KARULAI P.O., NILAMBUR,
MALAPPURAM DISTRICT-679 330
SRGP.SRIJUSTIN JACOB
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
19.11.2021, ALONG WITH WP(C)NOS.25825 OF 2021, 25845 OF 2021, 25847 OF
2021, 25851 OF 2021, 25854 OF 2021, 25856 OF 2021, 25866 OF 2021,
25798 OF 2021, 25879 OF 2021, 25891 OF 2021 & 25951 OF 2021, THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
FRIDAY, THE 19TH DAY OF NOVEMBER 2021 / 28TH KARTHIKA, 1943
WP(C) NO. 25879 OF 2021
PETITIONER:
TRAVANCORE CEMENTS LTD.
NATTAKOM, KOTTAYAM-686 013, REPRESENTED BY ITS COMPANY
SECRETARY MR.SAJI.A.J.
BY ADVS.
V.ABRAHAM MARKOS
ABRAHAM JOSEPH MARKOS
ISAAC THOMAS
P.G.CHANDAPILLAI ABRAHAM
ALEXANDER JOSEPH MARKOS
SHARAD JOSEPH KODANTHARA
RESPONDENTS:
1 DEPUTY LABOUR COMMISSIONER
ETTUMANOOR P.O., KOTTAYAM DISTRICT-686 631
2 SRI.N.SURESH KUMAR,
MANKAVIL HOUSE, MARIYAPPALLY P.O., KOTTAYAM,PIN-686 013
SMT.SABEENA P.ISMAIL, GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
19.11.2021, ALONG WITH WP(C)NOS.25825 OF 2021, 25845 OF 2021,
25847 OF 2021, 25851 OF 2021, 25854 OF 2021, 25856 OF 2021, 25866
OF 2021, 25868 OF 2021, 25798 OF 2021, 25891 OF 2021 & 25951 OF
2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
FRIDAY, THE 19TH DAY OF NOVEMBER 2021 / 28TH KARTHIKA, 1943
WP(C) NO. 25891 OF 2021
PETITIONER:
TRAVANCORE CEMENTS LTD.
NATTAKOM, KOTTAYAM-686 013, REPRESENTED BY ITS COMPANY
SECRETARY MR. SAJI A.J.
BY ADVS.
V.ABRAHAM MARKOS
ABRAHAM JOSEPH MARKOS
ISAAC THOMAS
P.G.CHANDAPILLAI ABRAHAM
ALEXANDER JOSEPH MARKOS
SHARAD JOSEPH KODANTHARA
RESPONDENTS:
1 DEPUTY LABOUR COMMISSIONER
ETTUMANOOR P.O.KOTTAYAM DISTRICT-686 631.
2 SRI. JOHN CHERIAN,
PANACKAL HOUSE, MANGANAM P.O.KOTTAYAM-686 018
SMT.SABEENA P.ISMAIL, GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
19.11.2021, ALONG WITH WP(C)NOS.25825 OF 2021, 25845 OF 2021,
25847 OF 2021, 25851 OF 2021, 25854 OF 2021, 25856 OF 2021, 25866
OF 2021, 25868 OF 2021, 25879 OF 2021, 25798 OF 2021 & 25951 OF
2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
FRIDAY, THE 19TH DAY OF NOVEMBER 2021 / 28TH KARTHIKA, 1943
WP(C) NO. 25951 OF 2021
PETITIONER:
THE TRAVANCORE CEMENTS LTD.
NATTAKOM, KOTTAYAM-686013, REPRESENTED BY ITS COMPANY
SECRETARY MR.SAJI A.J.
BY ADVS.
V.ABRAHAM MARKOS
ABRAHAM JOSEPH MARKOS
ISAAC THOMAS
ALEXANDER JOSEPH MARKOS
SHARAD JOSEPH KODANTHARA
RESPONDENTS:
1 DEPUTY LABOUR COMMISSIONER
ETTUMANOOR P.O., KOTTAYAM DISTRICT-686631.
2 SRI.P.M.JOY,
PALOOTHANAM HOUSE, BINDU NAGAR, NATTAKAM PO., KOTTAYAM-
686013.
SMT.SABEENA P.ISMAIL, GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
19.11.2021, ALONG WITH WP(C)NOS.25825 OF 2021, 25845 OF 2021,
25847 OF 2021, 25851 OF 2021, 25854 OF 2021, 25856 OF 2021, 25866
OF 2021, 25868 OF 2021, 25879 OF 2021, 25891 OF 2021 & 25798 OF
2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 25798 of 2021
and connected cases
13
BECHU KURIAN THOMAS, J
------------------------
W.P.(C)Nos. 25798 of 2021, 25825 of 2021,
25845 of 2021, 25847 of 2021, 25851 of 2021,
25854 of 2021, 25856 of 2021, 25866 of 2021,
25868 of 2021, 25879 of 2021, 25891 of 2021
&
25951 of 2021
--------------------------
Dated this the 19th day of November, 2021
JUDGMENT
Petitioner is engaged in the manufacture of cement and
allied products. The challenge in these twelve writ petitions is
against orders issued by the Controlling Authority under the
Payment of Gratuity Act, 1972 (for short 'the Act'). The orders
are produced as Ext.P3 in all these cases.
2. The contention raised by the petitioner while assailing
the order of the Controlling Authority is against the condonation
of delay permitted in the impugned orders. According to the
petitioner, the delay in filing the applications has been condoned,
without sufficient reasons.
3. According to Sri. Alexander Joseph Markos, the learned
Counsel for the respondent, the delay of even the shortest period
WP(C) NO. 25798 of 2021
and connected cases
can be condoned, only if sufficient cause is shown and since the
impugned orders do not reflect any such consideration, other than
a passing reference for condoning the delay, the orders are
perverse, warranting interference under Article 226 of the
Constitution of India. The learned counsel relies upon the
decision in Rafeek V. Kamarudeen [2021(4)KLT 520] in support
of his contentions.
4. I have heard Smt. Sabeena P.Ismail, the learned
Government Pleader also.
5. The decision in Rafeek's case (supra), referred to by
the learned Counsel arose under the Kerala Buildings (Lease and
Rent control) Act, 1965 (for short 'the Act') and is on a completely
different context and is hence distinguishable.
6. The Payment of Gratuity Act, 1972 is a benevolent
statute which requires a different interpretation. A perusal of
Section 7(2) of the Act will reveal that gratuity becomes payable
as soon as the employer superannuates or is terminated. The
employer is bound to pay the gratuity, irrespective of whether an
application is preferred by the employee or not. The period of
limitation prescribed by the Rules cannot control the provisions of
WP(C) NO. 25798 of 2021
and connected cases
Section 4 or Section 7 of the Act.
7. This Court had, in Kerala State Co-operative Bank
Limited, Thiruvananthapuram V. Court of Deputy Labour
Commissioner, Kozhikode [2021 (1) KLT 466] held that, even
without an application, an employer is bound to quantify and pay
the gratuity. It was observed that:
"9. Section 4 of the Act exposits the obligation
upon an employer to pay the gratuity due to an
employee on termination of his employment. The
quantification and other modalities of the said
obligation are specified in S. 7. When S.4 is read
along with S.7 of the Act, it is explicit that even
without an application made by the employee, the
employer is bound to quantify and pay the gratuity on
termination of his employment.
10. Payment of gratuity is a statutory obligation
and is not made dependent on an application. The Act
does not contemplate the payment of gratuity to be
dependent on an application by the employee. This is
all the more evident from S.7(2) of the Act, which
specifies that, as soon as the gratuity becomes
payable, the employer shall, whether an application
has been made or not, determine the amount of
gratuity. Rule 10 cannot control S.4 or S.10(2) of the
Act as it is only a subordinate legislation. It is
WP(C) NO. 25798 of 2021
and connected cases
elementary that the rules cannot control the terms of
a statute. Hence the delay in preferring an application
under Rule 10 of the Rules cannot be detrimental to
the entitlement of gratuity due to the 2nd respondent."
8. In view of the above, the contention that there was a
delay in filing the application by the employee before the
Controlling Authority and that the delay was condoned without
sufficient cause is not a reason to interfere with the order of the
Controlling Authority, in proceedings under Article 226 of the
Constitution of India.
9. As rightly pointed out by Smt.Sabeena P. Ismail, in
case the petitioner is aggrieved by the order of the Controlling
Authority, an efficacious remedy is available before the Appellate
Authority under Section 7(7) of the Act. No convincing reasons
are stated to avoid preferring the appellate remedy and to invoke
the jurisdiction under Article 226 of the Constitution of India.
10. The learned Counsel for the petitioner vehemently
contended that the bleak financial position of the petitioner
warrants a consideration in the hands of this Court while
appreciating the challenge preferred under Article 226 against the
WP(C) NO. 25798 of 2021
and connected cases
order impugned. The financial position of an employer is not a
ground to avoid/delay or interfere with an order passed by the
Controlling Authority under the Payment of Gratuity Act. The Act
being a beneficial piece of legislation, considerations of penury
cannot destroy the fabric of such legislations.
11. In view of the above, the impugned orders are not
susceptible to challenge before this Court under Article 226 of the
Constitution of India.
With the above observations, these writ petitions are
dismissed.
Sd/-
BECHU KURIAN THOMAS
JUDGE
AJ
WP(C) NO. 25798 of 2021
and connected cases
APPENDIX OF WP(C) 25798/2021
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROFITABILITY STATEMENT
OF THE PETITIONER AS ON 31.3.2021
Exhibit P2 TRUE COPY OF THE STATEMENT SHOWING
LIABILITY OF THE PETITIONER TILL
31.3.2020
Exhibit P3 TRUE COPY OF THE ORDER DATED 18.8.2021
OF THE 1ST RESPONDENT ALONG WITH ENGLISH
TRANSLATION
Exhibit P4 TRUE COPY OF THE JUDGMENT DATED
22.6.2021 OF THIS HON'BLE COURT,
REPORTED IN 2021(4) KLT 520
WP(C) NO. 25798 of 2021
and connected cases
APPENDIX OF WP(C) 25825/2021
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROFITABILITY STATEMENT
OF THE PETITIONER AS ON 31.3.2021
Exhibit P2 TRUE COPY OF THE STATEMENT SHOWING
LIABILITY OF THE PETITIONER TILL
31.3.2020
Exhibit P3 TRUE COPY OF THE ORDER DATED 18.8.2021
OF THE 1ST RESPONDENT ALONG WITH ENGLISH
TRANSLATION
Exhibit P4 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
23.10.2021
Exhibit P5 TRUE COPY OF THE JUDGMENT DATED
22.6.2021 OF THIS HON'BLE COURT,
REPORTED IN 2021 (40 KLT 520
WP(C) NO. 25798 of 2021
and connected cases
APPENDIX OF WP(C) 25845/2021
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROFITABILITY STATEMENT
OF THE PETITIONER AS ON 31.03.2021
Exhibit P2 TRUE COPY OF THE STATEMENT SHOWING
LIABILITY OF THE PETITIONER TILL
31.03.2020
Exhibit P3 TRUE COPY OF THE ORDER DATED 18.08.2021
OF THE 1ST RESPONDENT ALONG WITH ENGLISH
TRANSLATION
Exhibit P4 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
23.10.2021
Exhibit P5 TRUE COPY OF THE RESPONDENT JUDGMENT
DATED 22.06.2021 OF THIS HON'BLE
COURT,REPORTED DIN 2021 (4) KLT 520
WP(C) NO. 25798 of 2021
and connected cases
APPENDIX OF WP(C) 25847/2021
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROFITABILITY STATEMENT
OF THE PETITIONER AS ON 31.03.2021.
Exhibit P2 TRUE COPY OF THE STATEMENT SHOWING
LIABILITY OF PETITIONER TILL 31.03.2020.
Exhibit P3 TRUE COPY OF THE ORDER DATED 18.08.2021
OF THE 1ST RESPONDENT ALONG WITH ENGLISH
TRANSLATION.
Exhibit P4 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
23.10.2021.
Exhibit P5 TRUE COPY OF THE JUDGMENT DATED
22.06.2021 OF THIS HON'BLE COURT,
REPORTED IN 2021(4) KLT 520.
WP(C) NO. 25798 of 2021
and connected cases
APPENDIX OF WP(C) 25851/2021
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROFITABILITY STATEMENT
OF THE PETITIONER AS ON 31.03.2020
Exhibit P2 TRUE COPY OF THE STATEMENT SHOWING
LIABILITY OF THE PETITIONER TILL
31.03.2020
Exhibit P3 TRUE COPY OF THE ORDER DATED 18.08.2021
OF THE 1ST RESPONDENT ALONG WITH ENGLISH
TRANSLATION
Exhibit P4 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
23.10.2021
Exhibit P5 TRUE COPY OF THE JUDGMENT DATED
22.06.2021 OF THIS HON'BLE COURT,
REPORTED IN 2021 (4) KLT 520
WP(C) NO. 25798 of 2021
and connected cases
APPENDIX OF WP(C) 25854/2021
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROFITABILITY STATEMENT
OF THE PETITIONER AS ON 31.03.2021.
Exhibit P2 TRUE COPY OF THE STATEMENT SHOWING
LIABILITY OF THE PETITIONER TILL
31.03.2020.
Exhibit P3 TRUE COPY OF THE ORDER DATED 18.08.2021
OF THE 1ST RESPONDENT ALONG WITH ENGLISH
TRANSLATION.
Exhibit P4 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
23.10.2021.
Exhibit P5 TRUE COPY OF THE JUDGMENT DATED
22.06.2021 OF THE HON'BLE COURT,
REPORTED IN 2021(4) KLT 520.
WP(C) NO. 25798 of 2021
and connected cases
APPENDIX OF WP(C) 25856/2021
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROFITABILITY STATEMENT
OF THE PETITIONER AS ON 31.3.2021
Exhibit P2 TRUE COPY OF THE STATEMENT SHOWING
LIABILITY OF THE PETITIONER TILL
31.3.2020
Exhibit P3 TRUE COPY OF THE ORDER DATED 18.8.2021
OF THE 1ST RESPONDENT ALONG WITH ENGLISH
TRANSLATION
Exhibit P4 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
23.10.2021
Exhibit P5 TRUE COPY OF THE JUDGMENT DATED
22.6.2021 OF THIS HON'BLE COURT,
REPORTED IN 2021 (4) KLT 520
WP(C) NO. 25798 of 2021
and connected cases
APPENDIX OF WP(C) 25866/2021
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROFITABILITY STATEMENT
OF THE PETITIONER AS ON 31.3.2021.
Exhibit P2 TRUE COPY OF THE STATEMENT SHOWING
LIABILITY OF THE PETITIONER TILL
31.3.2020.
Exhibit P3 TRUE COPY OF THE ORDER DATED 18.8.2021
OF THE 1ST RESPONDENT ALONG WITH ENGLISH
TRANSLATION.
Exhibit P4 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
23.10.2021.
Exhibit P5 TRUE COPY OF THE JUDGMENT DATED
22.6.2021 OF THIS HON'BLE COURT,
REPORTED IN 2021 (4) KLT 520.
WP(C) NO. 25798 of 2021
and connected cases
APPENDIX OF WP(C) 25868/2021
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROFITABILITY STATEMENT
OF THE PETITIONER AS ON 31.03.2021
Exhibit P2 TRUE COPY OF THE STATEMENT SHOWING
LIABILITY OF THE PETITIONER TILL
31.03.2020
Exhibit P3 TRUE COPY OF THE ORDER DATED 2021 OF THE
1ST RESPONDENT ALONG WITH ENGLISH
TRANSLATION
Exhibit P4 TRUE COPY OF THE JUDGMENT DATED
22.06.2021 OF HIS HON'BLE COURT,
REPORTED IN 2021 (4) KLT 520
WP(C) NO. 25798 of 2021
and connected cases
APPENDIX OF WP(C) 25879/2021
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROFITABILITY STATEMENT
OF THE PETITIONER AS ON 31.03.2021
Exhibit P2 TRUE COPY OF THE STATEMENT SHOWING
LIABILITY OF THE PETITIONER TILL
31.03.2020
Exhibit P3 TRUE COPY OF THE ORDER DATED 18.08.2021
OF THE 1ST RESPONDENT ALONG WITH ENGLISH
TRANSLATION
Exhibit P4 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
23.10.2021
Exhibit P5 TRUE COPY OF THE JUDGMENT DATED
22.06.2021 OF THIS HON'BLE COURT,
REPORTED IN 2021(4) KLT 520
WP(C) NO. 25798 of 2021
and connected cases
APPENDIX OF WP(C) 25891/2021
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROFITABILITY STATEMENT
OF THE PETITIONER AS ON 31.3.2021
Exhibit P2 TRUE COPY OF THE STATEMENT SHOWING
LIABILITY OF THE PETITIONER TILL
31.3.2020
Exhibit P3 TRUE COPY OF THE ORDER DATED 18.8.2021
OF THE 1ST RESPONDENT ALONG WITH ENGLISH
TRANSLATION
Exhibit P4 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
23.10.2021
Exhibit P5 TRUE COPY OF THE JUDGMENT DATED
22.6.2021 OF THIS HON'BLE COURT,
REPORTED IN 2021 (40 KLT 520
WP(C) NO. 25798 of 2021
and connected cases
APPENDIX OF WP(C) 25951/2021
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE PROFITABILITY STATEMENT
OF THE PETITIONER AS ON 31.03.2021.
Exhibit P2 TRUE COPY OF THE STATEMENT SHOWING
LIABILITY OF THE PETITIONER TILL
31.03.2020.
Exhibit P3 TRUE COPY OF THE ORDER DATED 18.08.2021
OF THE 1ST RESPONDENT ALONG WITH ENGLISH
TRANSLATION.
Exhibit P4 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
23.10.2021.
Exhibit P5 TRUE COPY OF THE JUDGMENT DATED
22.06.2021 OF THIS HON'BLE COURT,
REPORTED IN 2021(4) KLT 520.
