Kerala High Court
Hamza P.C vs Unin Of India on 4 January, 2024
Author: Dinesh Kumar Singh
Bench: Dinesh Kumar Singh
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
THURSDAY, THE 4TH DAY OF JANUARY 2024 / 14TH POUSHA, 1945
WP(C) NO. 6524 OF 2018
PETITIONERS:
1 HAMZA P.C
AL ARIF HAJJ ASSOCIATION, MARKAZ KHANKAHE NOORIYA
BUILDING, NEAR MOULANA HOSPITAL, OOTY ROAD,
PERINTHALMANNA - 679 322.
2 P.USMAN
AL MARKAZ HAJJ UMRAH SERVICE, MARKAZ COMPLEX ANNEX,
I.G. ROAD, KOZHIKODE - 673 004.
3 SYED FAZAL ALDROSE
HASHIMI HAJJ UMRAH SERVICE, PEEKAY'S COMPLEX,
VATANAPPILLY.P.O., THRISSUR -680 614.
4 P.M.ABDUL NAZAR
AL FAROOQ HAJ SERVICE, 5/3410 T, 14 (A) 1ST FLOOR, RP
MALL, MAVOOR ROAD, CALICUT - 673 004.
BY ADVS.
SRI.V.M.KURIAN
SRI.MATHEW B. KURIAN
SRI.K.T.THOMAS
RESPONDENTS:
1 UNIN OF INDIA
REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI - 110 001.
2 THE SECRETARY
MINISTRY OF EXTERNAL AFFAIRS, GOVERNMENT OF INDIA,
NORTH BLOCK - 110 001.
3 THE SECRETARY
MINISTRY OF MINORITY AFFAIRS, GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI - 110 001.
4 THE SUPERINTENDENT PREVENTION
OFFICE OF THE COMMISSIONER OF CENTRAL TAX & CENTRAL
EXCISE, C.R. BUILDING, MANANCHIRA, CALICUT -673 001,
KERALA.
5 THE SUPERINTENDENT PREVENTION
OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX &
CENTRAL EXCISE, S.T.NAGAR, THRISSUR, PIN - 680001,
KERALA.
WP(C)Nos.6524 of 2018 & con.cases
2
BY ADV ASSISTANT SOLICITOR GENERAL
SREELAL N. WARRIER-SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
04.01.2024, ALONG WITH WP(C).4111/2018, 5062/2018 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)Nos.6524 of 2018 & con.cases
3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
THURSDAY, THE 4TH DAY OF JANUARY 2024 / 14TH POUSHA, 1945
WP(C) NO. 4111 OF 2018
PETITIONERS:
1 AL-RIFAI HAJ UMRA SERVICE
8/1267 B, BUS STAND SHOPPING COMPLEX, MAIN ROAD,
OTTAPPALAM, PALAKKAD-679101,REP. BY ITS MANAGING
PARTNER.
2 ABDUL AZEEZ MEKKAMANNIL
AL-MABROOK HAJ GROUP, MAIN ROAD, VENGARA P.O.,
MALAPPURAM-676304.
3 AL-HIDAYA HAJJ SERVICE
MASJID BUILDING, COURT JUNCTION, MANNARKAD P.O.,
PALAKKAD-678582,REP. BY ITS MANAGING PARTNER.
4 MOIDEEN THAYYIL
ARAFATH HAJJ GROUP FAYEDA TRAVEL AGENCY, K A H
COMPLEX, OOTY ROAD, PERINTHALMANNA, MALAPPURAM-679322.
5 ABDULLAKUTTY C.V.
OSCAR TOURS & TRAVELS, (OSACR HAJJ GROUP),ERAPARAMBAN
PLAZA, CHEMMAD, THIRURANGADI P.O.,MALAPPURAM-676306.
6 HAMSA PANTHAPILACKAL
JEDDAH TRAVELS & JEDDAH HAJJ GROUP, COURT ROAD,
MANJERI, MALAPPURAM-676121.
7 MABROOK HAJJ GROUP RAMLA TRAVELS
PUTHANATHANI P.O., PUNNATHALA SR, MALAPPURAM-676552,
REP. BY ITS MANAGING PARTNER.
8 C.P.MOHAMMED KOYA THANGAL
UMMULKHURA HAJJ AND UMRA SERVICE, OLD BUS STAND, AVS
ROAD, KOTTAKKAL, MALAPPURAM-676503.
9 ABDUL GHAFOOR
AL-IRSHAD HAJJ GROUP (AL IRSHAD TOURS & TRAVELS),RAZ
COMPLEX, PALLIPPURAM ROAD, PATTAMBI P.O., PALAKKAD-
679303.
10 ALAMANA HAJJ GROUP ALAMANA TOURS TRAVELS
SHAHAB BUILDING, TP XI/546, 547, CHELARI, TENHIPALAM
P.O., KOZHIKODE-676636,REP. BY ITS MANAGING PARTNER.
11 ZAM ZAM HAJ SERVICES
ROOM NO.38, 1ST FLOOR, CD TOWER, OPP. BABY HOSPITAL,
CALICUT-676004,REP. BY ITS MANAGING PARTNER.
12 SYED ABDUL NAZAR
WP(C)Nos.6524 of 2018 & con.cases
4
ASLAM HAJ TRAVEL & TOURS, NH VETTICHIRA, POST
PUNNATHALA, MALAPPURAM-676552.
13 MOHAMMED FAIJAS
AL-HAMD HAJJ & UMRA SERVICE, P.S.BUILDING, MAIN ROAD,
TANALUR, TANALUR P.O., MALAPPURAM-676307.
14 MOHAMMED BADUSHA
AL-AMEEN HAJ GROUP, PANCHAYATH SHOPPING COMPLEX,
PERINTHALMANNA ROAD, VALANCHERRY, MALAPPURAM-676552.
15 MOHAMMED JASSIR
AL RAHMA HAJJ GROUP, PANCHAYATH SHOPPING
COMPLEX,PERINTHALMANNA ROAD, VALANCHERRY, MALAPPURAM-
676552.
16 MUSTHAFA KAMAL
AIRWAYS TRAVELS & HAJJ GROUP, KULAPPURATH BUILDING,
NEAR SALAMA MASJID, PATTAMBI ROAD, CHEPLASSERRY,
PALAKKAD-679503.
17 C.USMAN
AL JAMIH HAJ GROUP, 18/352/19,SANTHOSH ARCADE,
KOZHIKODE ROAD, PERINTHALMANNA, MALAPPURAM-676322.
18 VAZEERUDEEN M.B.
VAZCO HAJJ GROUP, 4/231 F, 2ND FLOOR, ALANKAR
BUILDING, BEYPORE, KOZHIKODE-673015.
19 A.M.SAGEER
AL HUSSAM INDIA HAJJ & UMRAH SERVICE MANAGEMENT, ROOM
NO.32 & 33, 2ND FLOOR, PENTA TOWER, KALOOR, KOCHI-
682017.
20 NAJATH KHIDMATHUL HUJJAJ PROP.
C/O.AL FAYADA TRAVEL AGENCY, OPP. MUNICIPAL BUS STAND,
MANNARKKAD POST, PALAKKAD-678582.
21 P.K.YOUSUPH
AL-AMAL HAJJ UMRA SERVICE, ARAFA COMPLEX, ADIVAD,
PALLARIMANGALAM P.O., ERNAKULAM, KOCHI-686671.
22 MOHAMMED BASHEER CHOLAYIL
THAQWA TOURS & TRAVELS, ANAKKARA P.O.,PALAKKAD-679551.
23 HAMZA PUDUMANNIL
TAHIRA TRAVELS & HAJ UMRAH SERVICE, KALLUNPAL MALI,
CHEMMAD, TIRURANGADI P.O.,MALAPPURAM-676306.
24 ABDUL SALAM P.V.
AL SALAM INDIA HAJJ & UMRA SERVICE, 25/582 (8), CHELLA
TOWER, MANJAKKULAM, PALAKKAD-678014.
25 KUNJUMARAKKAR HUSSAIN
PKM TRAVELS (YESEEN HAJ GROUP),PKM TOWER, N H
JUNCTION, PUTHANATHANI, OUNNATHALA P.O.,MALAPPURAM-
676552.
26 AYOOB HUSSAIN
AYOOB ENTERPRISES, DOOR NO.XII/468,KKM TOWER,
WP(C)Nos.6524 of 2018 & con.cases
5
KADUNGATHUKUND, KALPANCHERRY P.O.,MALAPPURAM-676551.
27 ABDUL BARRI CHAKKALAKKUNNEL
BAKKAH HAJJ UMRAH SERVICE, BAKKAH TOWER, ANAKKAYAM,
MALAPPURAM-676509.
28 M.KOYASSAN HAJI
NUSRATTH HAJJ GROUP TRAVEL & TOURS, 2ND FLOOR, KHADEJA
COMPLEX, THIRUR, MALAPPURAM-676101.
29 NOUSHAD K.V.
ISLAHI HAJ & UMRAH SERVICE, 2ND FLOOR, CD TOWERS,
ARAYIDATHU, PALAM, BY PASS ROAD, CALICUT-673004.
30 IKRAMUL HAQUE V.T.
SAHARA HAJ & HISTORY TRAVELS,CHANGUVETTY, KOTTAKKAL
P.O., (HISTORY TOURS & TRAVELS),MALAPPURAM-676503.
31 SYED SALIHUDEEN KOYA THANGAL
AL ABRAR HAJ & UMRAH SERVICE, 1ST FLOOR, AIWA COMPLEX,
NEAR PAYYOLI BUS STAND, P.O.PAYYOLI-673522.
32 ABDULLA C.K.K.
COMFORT TRAVELS, 1ST FLOOR, SAJINA COMPLEX,MAVOOR
ROAD, CALICUT-673004.
33 AHAMMED PUTHALATH
ROLEX TRAVELS & TOURS, 1ST FLOOR, CRYSTAL HOUSE, OPP.
NEW BUS STAND, MAVOOR ROAD, CALICUT-673004.
34 ABDUL SAMAD
KERALA ISLAM HAJ UMRAH SERVICE, 17/475 D-7, 3RD FLOOR,
CITY TOWER, MAVOOR ROAD, CALICUT-673004.
35 MOIDEEN KODUVELIL
SAMASTHA KERALA SUNNI YUVAJANA SANGHOM, SYS HAJ CELL,
MARKAZ COMPLEX, I.G.ROAD, KOZHIKODE-673004.
36 AL HIND TOURS TRAVELS P LTD.
WESTERN TOURIST HOME COMPLEX, 1ST FLOOR, MAVOOR ROAD,
CALICUT-673004,REP. BY ITS AUTHORISED SIGNATORY.
37 MOHAMMED SHABEER
JAIHIND MARKETING, 4/231, 2ND FLOOR, ALANKAR BUILDING,
BEYPORE P.O.,BEYPORE-673015.
38 MOHAMMED ALI P.K.
AL ABRAR TRAVEL SERVICE, MANGRATHODI CENTRE,
KIZHAKKETHALA, MALAPPURAM-676519.
39 SALIH P.K.
SWALIH HAJJ UMRAH SERVICES TOURS & TRAVELS, DOOR
NO.CE-309, NEAR MASJID BUILDING, NEAR OLD MUNICIPAL
BUS STAND, KANNUR-670001.
40 MUSTHAFA EDATHADATHIL
MALIK DEENAR HAJ SERVICE, KADUNGATHUKUNDU,
KALPAKANCHERRY, MALAPPURAM-676551.
41 ALAVIKKUTTY KATTIVALAPPAN
MALABAR HAJ GROUP SERVICE, THETTATH TOWER, AREACODE
WP(C)Nos.6524 of 2018 & con.cases
6
ROAD, EDAVANNAPPARA, CHERUVAYUR P.O.,VAZHAKKAD VIA,
MALAPPURAM-673645.
42 UMMER KARUTHEDATH
ARABIAN TRAVEL & HAJJ GROUP, 11/1483, 1ST FLOOR,
SAJIDA TOURIST HOME, MALAPPURAM ROAD, KOTTAKKAL-
676503.
43 SHIHABUDDIN OLIYIL
SHARAFFIYYA TRAVELS HAJJ & UMRAH, DOOR NO.2.795, 796,
K T BUILDING, NEAR BUS STAND, KOTTAKKAL, MALAPPURAM-
676503.
44 LATHEEF FAISI
SYS HAJ GROUP, SUNNI MAHAL, DOWN HILL, MALAPPURAM-
676519.
45 MOHAMMED ABDUL SATHAR
AL FALAH TRAVELS & HAJ GROUP, 13/694, NEAR CENTRAL
JUMA MASJID, PANDIKKAD ROAD, MANJERI, PIN-676121.
46 ABOOBACKER VATTAPARAMBIL
NOOR JAMAL HAJ UMRA SERVICES, EDAPPAL ANGADI, EDAPPAL
P.O.,MALAPPURAM-679576.
BY ADVS.
SRI.V.M.KURIAN
SRI.MATHEW B. KURIAN
SRI.K.T.THOMAS
RESPONDENTS:
1 UNION OF INDIA
REP. BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY
OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW
DELHI-110001.
2 THE SECRETARY MINISTRY OF EXTERNAL AFFAIRS
GOVERNMENT OF INDIA, NORTH BLOCK,NEW DELHI-110001.
3 THE SECRETARY MINISTRY OF MINORITY AFFAIRS
GOVERNMENT OF INDIA, NORTH BLOCK,NEW DELHI-110001.
4 THE SUPERINTENDANT PREVENTION
OFFICE OF THE COMMISSIONER OF CENTRAL TAX & CENTRAL
EXCISE, C.R. BUILDING, MANANCHIRA, CALICUT-673001,
KERALA.
5 THE SUPERINTENDANT
OFFICE OF THE SUPERINTENDANT OF CENTRAL TAX,CENTRAL
EXCISE, CUSTOMS & SERVICE TAX, EKM I RANGE, GST
BHAVAN, KATHRIKADAVU, KALOOR, KOCHI-17.
6 THE SUPERINTENDANT
OFFICE OF THE SUPERINTENDANT OF CENTRAL
TAX,KOTHAMANGALAM RANGE BUILDING, ARAKKUZHA ROAD,
P.O.JUNCTION, MUVATTUPUZHA, KOCHI-686661.
WP(C)Nos.6524 of 2018 & con.cases
7
BY ADVS.
ASSISTANT SOLICITOR GENERAL
SREELAL WARRIAR
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
04.01.2024, ALONG WITH WP(C).6524/2018 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)Nos.6524 of 2018 & con.cases
8
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
THURSDAY, THE 4TH DAY OF JANUARY 2024 / 14TH POUSHA, 1945
WP(C) NO. 5062 OF 2018
PETITIONERS:
1 FADHIL GROUP TOURS & TRAVELS
1ST FLOOR, KEYIS COMPLES, NARANPURAM,
THALASSERY,KANNUR - 670101, REP. BY ITS PARTNER
SRI.MUNEEZ A.
2 ABDUL AZEEZ K.P.
AL HARAMAINY HAJ GROUP KARUVALLY,PATHIKKAL BUILDING,
POST RAMAPURAM,MALAPPURAM -679321.
3 M.P.MOHAMMED
THAIBAH TRAVELS MALAPPURAM, OPX/248 G, THANGALS
BUILDING, OTHUNKAL P.O.,MALAPPURAM - 676528.
4 ABDUL SALAM C.T
SALAMATH HAJJ GROUP, 4/231 E, 2ND FLOOR,ALANKAR
BUILDING, BEYPORE, KOZHIKODE-673015.
5 MUHAMMED MAHEEN
INDIAN HAJJ SERVICE CORPORATION, SANTHOSH COMPLEX,TC
41/247, MANACAUD P.O., TRIVANDRUM - 695009.
6 MUHIYADEEN M.Z
SYED EBRAHIM BADSHAH HAJ UMRAH SERVICES,OPP.CENTRAL
JUMA MASJID, P.O.NATTIKA,TRIPRAYAR, THRISSUR - 680
566.
7 ABDUL RAHMAN
BARAKKATH HAJJ GROUP, RAMAPURAM P.O.,MALAPPURAM -
679350.
8 MOOSA KUNNATHU
AL AMEEN TOURS & TRAVELS, AP-3/473 B, NOOR
COMPLEX,THURUKKAD P.O., MALAPPURAM, PIN- 679350.
9 ANWAR HUSSEIN
HIRA HAJJ & UMRAH SERVICE, VATTACHIRA
COMPLEX,ANGADIPPURAM P.O., MALAPPURAM -679321.
10 USMAN POKKAVIL
MANSHAH HAJ GROUP, AYANIKKODE, P.O. PORUR,MALAPPURAM -
679339.
11 C.P.ABOOBACKER DARIMI
AL BADR HAJJ & UMRAH SERVICE,H.O.PUMP BUILDING, NEAR
BHOJ PETROL,CHANDAKUNNU, NILAMBUR P.O., MALAPPURAM -
679329.
WP(C)Nos.6524 of 2018 & con.cases
9
12 SUDHEENDRA BABU
AKBAR TRAVEL & TOURS, NOORJEHAN BUILDING,OP.AVHS,
PONNANI, MALAPPURAM - 679577.
BY ADVS.
SRI.V.M.KURIAN
SRI.MATHEW B. KURIAN
SRI.K.T.THOMAS
RESPONDENTS:
1 UNION OF INDIA
REP.BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY
OF FINANCE,GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI
- 110 001.
2 THE SECRETARY
MINISTRY OF EXTERNAL AFFAIRS,GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI - 110 001.
3 THE SECRETARY
MINISTRY OF MINORITY AFFAIRS, GOVERNMENT OF
INDIA,NORTH BLOCK, NEW DELHI - 110 001.
4 THE SUPERINTENDANT PREVENTION
OFFICE OF THE COMMISSIONER OF CENTRAL TAX & CENTRAL
EXCISE, C.R.BUILDING, MANANCHIRA, CALICUT - 673
001,KERALA.
5 THE SUPERINTENDANT OF GST CENTRAL EXCISE
THIRUVALLAM RANGE, 11ND FLOOR, SHRYEYAS BUILDING,GPO
LANE, THIRUVANANTHAPURAM - 695001.
6 THE ASSISTANT COMMISSIONER OF CENTRAL TAX CENTRAL
EXCISE
THRISSUR DIVISION, ST NAGAR, THRISSUR - 680001.
ADV.SREELAL N.WARRIER -SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
04.01.2024, ALONG WITH WP(C).6524/2018 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)Nos.6524 of 2018 & con.cases
10
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
THURSDAY, THE 4TH DAY OF JANUARY 2024 / 14TH POUSHA, 1945
WP(C) NO. 5660 OF 2018
PETITIONERS:
1 M/S. SHUKRIYA TRAVELS P LTD.
13/669/C, RAILWAY STATION LINK ROAD,CALICUT 673002,
REPRESENTED BY ITS MANAGING DIRECTR, SRI. K.KAMIL
ABOOBACKER
2 ABDUL KHALIK
P/P. PROPRIETOR,GOODHOPE ENTERPRISES, KHADEEJA MALL,
AIRPORT ROAD,MALAPPURAM 676637
BY ADVS.
SRI.V.M.KURIAN
SRI.MATHEW B. KURIAN
SRI.K.T.THOMAS
RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY THE SECRETARY,DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NORTH
BLOCK,NEW DELHI 110001
2 THE SECRETARY
MINISTRY OF EXTERNAL AFFAIRS,GOVERNMENT OF INDIA,
NORTH BLOCK,NEW DELHI 110001
3 THE SECRETARY
MINISTRY OF MINORITY AFFAIRS,GOVERNMENT OF INDIA,
NORTH BLOCK,NEW DELHI 110001
4 THE SUPERINTENDANT PREVENTION
OFFICE OF THE COMMISSIONER OF CENTRAL TAX & CENTRAL
EXCISE,C.R.BUILDING, MANANCHIRA, CALICUT 673001,
KERALA
BY ADVS.
SRI.K.A.BALAN, CGC
SREELAL WARRIAR
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
04.01.2024, ALONG WITH WP(C).6524/2018 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)Nos.6524 of 2018 & con.cases
11
JUDGMENT
Dated this the 4th day of January, 2024
These writ petitions had been filed by Haj Group
Organisers (HGOs) who are Private Tour Operators
organizing the haj pilgrimage. The claim of the petitioners is
that they are entitled for exemption from payment of the
service tax on the same received by them from haj pilgrims
while organizing their pilgrimages. The petitioners have
challenged summons and notices issued in Exts.P11 to P14
and subsequent orders passed thereon.
2. The issue regarding payment of service tax by
private tour operators organizing Haj pilgrimages is no
longer res-integra. The Supreme Court has comprehensively
decided the said issue against the petitioners in its
judgment in the case of All India Haj Umrah tour
Organizer Association Mumbai V. Union of India
[(2023) 2 SCC 484].
WP(C)Nos.6524 of 2018 & con.cases
Considering that the issue has already been decided
against the petitioners, nothing survives in these writ
petitions to be adjudicated by this Court. Thus, these writ
petitions are hereby dismissed.
Sd/-
DINESH KUMAR SINGH
JUDGE
AP
WP(C)Nos.6524 of 2018 & con.cases
APPENDIX OF WP(C) 6524/2018
PETITIONER EXHIBITS
EXHIBIT P1- TRUE COPY OF THE GUIDELINES DATED
20/12/2016 ISSUED BY GOVERNMENT OF INDIA.
EXHIBIT P2- TRUE COPY OF THE GUIDELINES DATED
07/06/2017 ISSUED BY GOVERNMENT OF INDIA.
EXHIBIT P3- TRUE COPY OF THE TRANSLATION OF AGREEMENT
OF ACCOMODATION DATED 11/09/2014 ENTERED
INTO BY 1ST PETITIONER IN SAUDI ARABIA.
EXHIBIT P4- TRUE COPY OF THE RECEIPT DATED 28/08/2014
ISSUED IN FAVOUR OF 1ST PETITIONER IN SAUDI
ARABIA.
EXHIBIT P5- TRUE COPY OF THE CIRCULAR DATED 29/05/2017
ISSUED BY HAJ COMMITTEE OF INDIA.
EXHIBIT P6- TRUE COPY OF THE AGREEMENT FOR HAJ DATED
30/08/2014 BETWEEN 1ST PETITIONER AND
PILGRIM.
EXHIBIT P7- TRUE COPY OF THE NOTICE DATED 27/11/2017
ISSUED BY 4TH RESPONDENT TO 1ST PETITIONER.
EXHIBIT P8- TRUE COPY OF THE CIRCULAR DATED 22/08/2014
ALONGWITH NOTIFICATION DATED 20/08/2014
ISSUED BY GOVERNMENT OF INDIA.
EXHIBIT P9- TRUE COPY OF THE REPLY DATED 20/10/2017
SUBMITTED BY 1ST PETITIONER.
EXHIBIT P10- TRUE COPY OF THE ORDER DATED 15/02/2018 IN
WP(C( NO.5062/2018.
EXHIBIT P11- TRUE COPY OF THE SUMMONS DATED 25/01/2018
ISSUED BY 4TH RESPONDENT TO 1ST PETITIONER.
EXHIBIT P12- TRUE COPY OF THE SUMMONS DATED 25/01/2018
ISSUED BY 4TH RESPONDENT TO 2ND PETITIONER.
EXHIBIT P13- TRUE COPY OF THE NOTICE DATED 13/11/2017
ISSUED BY 5TH RESPONDENT TO 3RD PETITIONER.
EXHIBIT P14- TRUE COPY OF THE SUMMONS DATED 25/01/2018
ISSUED BY 4TH RESPONDENT TO 4TH PETITIONER.
WP(C)Nos.6524 of 2018 & con.cases
APPENDIX OF WP(C) 4111/2018
PETITIONER EXHIBITS
EXHIBIT P1 TRUE COPY OF THE GUIDELINES DATED
20.12.2016 ISSUED BY GOVERNMENT OF INDIA.
EXHIBIT P2 TRUE COPY OF THE GUIDELINES DATED
07.06.2017 ISSUED BY GOVERNMENT OF INDIA.
EXHIBIT P3 TRUE COPY OF THE TRANSLATION OF AGREEMENT
FOR ACCOMMODATION DATED 03.08.2016 ENTERED
INTO BY 16TH PETITIONER AND NABEEL ALI
HASAN AKBAR IN SAUDI ARABIA.
EXHIBIT P4 TRUE COPY OF THE TRANSLATION OF AGREEMENT
FOR ACCOMMODATION DATED 03.08.2016 ENTERED
INTO BY 16TH PETITIONER AND ALI MOHAMMED
NOOR SALEH IN SAUDI ARABIA.
EXHIBIT P5 TRUE COPY OF THE TRANSLATION OF AGREEMENT
FOR CATERING DATED NIL ENTERED IN SAUDI
ARABIA.
EXHIBIT P6 TRUE COPY OF THE CIRCULAR DATED 29.05.2017
ISSUED BY HAJ COMMITTEE OF INDIA.
EXHIBIT P7 TRUE COPY OF THE AGREEMENT DATED 29.07.2017
ENTERED INTO BY 16TH PETITIONER WITH A
PILGRIM.
EXHIBIT P8 TRUE COPY OF THE NOTICE DATED 20.09.2017
ISSUED BY 3RD RESPONDENT TO 9TH PETITIONER.
EXHIBIT P9 TRUE COPY OF THE CIRCULAR DATED 22.08.2014
ALONG WITH NOTIFICATION DATED 20.08.2014
ISSUED BY GOVT. OF INDIA.
EXHIBIT P10 TRUE COPY OF THE ORDER DATED 21.12.2017 IN
W.P.(C) NO.41513/2017.
EXHIBIT P11 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 1ST PETITIONER.
EXHIBIT P12 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 2ND PETITIONER.
EXHIBIT P13 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 3RD PETITIONER.
EXHIBIT P14 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 4TH PETITIONER.
EXHIBIT P15 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 5TH PETITIONER.
EXHIBIT P16 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 6TH RESPONDENT TO 1ST PETITIONER.
EXHIBIT P17 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 7TH PETITIONER.
EXHIBIT P18 TRUE COPY OF THE SUMMONS DATED 25.01.2018
WP(C)Nos.6524 of 2018 & con.cases
ISSUED BY 4TH RESPONDENT TO 8TH PETITIONER.
EXHIBIT P19 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 9TH PETITIONER.
EXHIBIT P20 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 10TH
PETITIONER.
EXHIBIT P21 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 11TH
PETITIONER.
EXHIBIT P22 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 12TH RESPONDENT TO 1ST
PETITIONER.
EXHIBIT P23 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 13THE
PETITIONER.
EXHIBIT P24 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 14TH
PETITIONER.
EXHIBIT P25 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 15TH
PETITIONER.
EXHIBIT P26 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 16TH
PETITIONER.
EXHIBIT P27 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 17TH
PETITIONER.
EXHIBIT P28 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 18TH
PETITIONER.
EXHIBIT P29 TRUE COPY OF THE SUMMONS DATED 16.01.2018
ISSUED BY 5TH RESPONDENT TO 19TH
PETITIONER.
EXHIBIT P30 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 20TH
PETITIONER.
EXHIBIT P31 TRUE COPY OF THE NOTICE DATED 15.11.2017
ISSUED BY 6TH RESPONDENT TO 21ST
PETITIONER.
EXHIBIT P32 TRUE COPY OF THE NOTICE DATED 20.09.2017
ISSUED BY 4TH RESPONDENT TO 22ND
PETITIONER.
EXHIBIT P33 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 23RD
PETITIONER.
EXHIBIT P34 TRUE COPY OF THE SUMMONS DATED 25.01.2018
WP(C)Nos.6524 of 2018 & con.cases
ISSUED BY 4TH RESPONDENT TO 24TH
PETITIONER.
EXHIBIT P35 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 25TH
PETITIONER.
EXHIBIT P36 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 26TH
PETITIONER.
EXHIBIT P37 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 27TH
PETITIONER.
EXHIBIT P38 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 28TH
PETITIONER.
EXHIBIT P39 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 29TH
PETITIONER.
EXHIBIT P40 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 30TH
PETITIONER.
EXHIBIT P41 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 31ST
PETITIONER.
EXHIBIT P42 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 32ND
PETITIONER.
EXHIBIT P43 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 33RD
PETITIONER.
EXHIBIT P44 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 34TH
PETITIONER.
EXHIBIT P45 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 35TH
PETITIONER.
EXHIBIT P46 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 36TH
PETITIONER.
EXHIBIT P47 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 37TH
PETITIONER.
EXHIBIT P48 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 38TH
PETITIONER.
EXHIBIT P49 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 39TH
WP(C)Nos.6524 of 2018 & con.cases
PETITIONER.
EXHIBIT P50 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 40TH
PETITIONER.
EXHIBIT P51 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 41ST
PETITIONER.
EXHIBIT P52 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 42ND
PETITIONER.
EXHIBIT P53 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 43RD
PETITIONER.
EXHIBIT P54 TRUE COPY OF THE SUMMONS DATED 27.11.2017
ISSUED BY 4TH RESPONDENT TO 44TH
PETITIONER.
EXHIBIT P55 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 45TH
PETITIONER.
EXHIBIT P56 TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 46TH
PETITIONER.
WP(C)Nos.6524 of 2018 & con.cases
APPENDIX OF WP(C) 5062/2018
PETITIONER EXHIBITS
EXHIBIT-P1: TRUE COPY OF THE GUIDELINES DATED
20.12.2016 ISSUED BY GOVERNMENT OF INDIA.
EXHIBIT-P2: TRUE COPY OF THE GUIDELINES DATED
07.06.2017 ISSUED BY GOVERNMENT OF INDIA.
EXHIBIT-P3: TRUE COPY OF THE TRANSLATION OF AGREEMENT
FOR ACCOMODATION DATED 10.08.2016 ENTERED
INTO BY 16TH PETITIONER AND YASEEN HAMSA
YASEEN QUADRI IN SAUDI ARABIA.
EXHIBIT-P4: TRUE COPY OF THE TRANSLATION OF AGREEMENT
FOR ACCOMODATION DATED 05.09.2015 ENTERED
INTO BY 1ST PETITIONER AND MARSOUQ AL ALI
IN SAUDI ARABIA.
EXHIBIT-P5: TRUE COPY OF THE TRANSLATION OF AGREEMENT
FOR ACCOMODATION 10.08.2016 IN SAUDI
ARABIA.
EXHIBIT-P6: TRUE COPY OF THE CIRCULAR DATED 29.05.2017
ISSUED BY HAJ COMMITTEE OF INDIA.
EXHIBIT-P7: TRUE COPY OF AGREEMENT DATED 03.08.2015
ENTERED INTO BY 1ST PETITIONER WITH A
PILGRIM.
EXHIBIT-P8: TRUE COPY OF THE NOTICE DATED 20.09.2017
ISSUED BY 4TH RESPONDENT TO 2ND PETITIONER.
EXHIBIT-P9: TRUE COPY OF THE CIRCULAR DATED 22.08.2014
ALONGWITH NOTIFICATION DATED 20.08.2014
ISSUED BY GOVT. OF INDIA.
EXHIBIT-P10: TRUE COPY OF THE ORDER DATED 21.12.2017 IN
W.P.(C) NO.41513/2017.
EXHIBIT-P11: TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 1ST PETITIONER.
EXHIBIT-P12: TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 2ND PETITIONER.
EXHIBIT-P13: TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 3RD PETITIONER.
EXHIBIT-P14: TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 4TH PETITIONER.
EXHIBIT-P15: TRUE COPY OF THE NOTICE DATED 01.02.2018
ISSUED BY 5TH RESPONDENT TO 5TH PETITIONER.
EXHIBIT-P16: TRUE COPY OF THE NOTICE DATED 13.11.2017
ISSUED BY 6TH RESPONDENT TO 6TH PETITIONER.
EXHIBIT-P17: TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 7TH PETITIONER.
EXHIBIT-P18: TRUE COPY OF THE SUMMONS DATED 25.01.2018
WP(C)Nos.6524 of 2018 & con.cases
ISSUED BY 4TH RESPONDENT TO 8TH PETITIONER.
EXHIBIT-P19: TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 9TH PETITIONER.
EXHIBIT-P20: TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 10TH
PETITIONER.
EXHIBIT-P21: TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 11TH
PETITIONER.
EXHIBIT-P22: TRUE COPY OF THE SUMMONS DATED 25.01.2018
ISSUED BY 4TH RESPONDENT TO 12TH
PETITIONER.
WP(C)Nos.6524 of 2018 & con.cases
APPENDIX OF WP(C) 5660/2018
PETITIONER EXHIBITS
EXHIBIT P1 TRUE COPY OF THE GUIDELINES DATED
20.12.2016 ISSUED BY GOVERNMENT OF INDIA
EXHIBIT P2 TRUE COPY OF THE GUIDELINES DATED
07.06.2017 ISSUED BY GOVERNMENT OF INDIA
EXHIBIT P3 TRUE COPY OF THE TRANSLATION OF AGREEMENT
FOR ACCOMADATION DATED 17.08.2016 ENTERED
INTO BY 1ST PETITIONER IN SAUDI ARABIA
EXHIBIT P4 TRUE COPY OF THE TRANSLATION OF AGREEMENT
FOR ACCOMODATION DATED 03.08.2016 ENTERED
INTO BY 1ST PETITIONER IN SAUDI ARABIA
EXHIBIT P5 TRUE COPY OF THE TRANSLATION OF AGREEMENT
FOR ACCOMDATION 15.08.2016 ENTERED INTO BY
1ST PETITIONER IN SAUDI ARABIA
EXHIBIT P6 TRUE COPY OF THE CIRCULAR DATED 29.05.2017
ISSUED BY HAJ COMMITTEE OF INDIA
EXHIBIT P7 TRUE COPY OF THE NOTICE DATED 20.09.2017
ISSUED BY 4TH RESPONDENT TO 2ND PETITIONER
EXHIBIT P8 TRUE COPY OF THE NOTICE DATED 17.10.2017
ISSUED BY 4TH RESPONDENT TO 2ND PETITIONER
EXHIBIT P9 TRUE COPY OF THE CIRCULAR DATED 22.08.2014
ALONGWITH NOTIFICATION DATED 20.8.2014
ISSUED BY GOVT. OF INDIA
EXHIBIT P10 TRUE COPY OF THE ORDER DATED 15.02.2018 IN
EXHIBIT P11 TRUE COPY OF THE SUMMONS DATED 29.01.2018
ISSUED BY 4TH RESPONDENT TO 2ND PETITIONER
EXHIBIT P12 TRUE COPY OF THE SUMMONS DATED 09.02.2018
ISSUED BY 4TH RESPONDENT TO 1ST PETITIONER
