Kerala High Court
The Perintalmanna Taluk Co-Operative ... vs The Union Of India on 23 January, 2025
Author: D K Singh
Bench: D. K. Singh
WP(C) No.2208/2022 1/4 Order Date : 23-01-2025
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE D. K. SINGH
Thursday, the 23rd day of January 2025 / 3rd Magha, 1946
WP(C) NO. 2208 OF 2022
PETITIONER:
THE PERINTALMANNA TALUK CO-OPERATIVE EDUCATIONAL SOCIETY LTD.NO M
358, PERINTALMANNA, MALAPPURAM DISTRICT, PIN-679 321, REPRESENTED BY
ITS SECRETARY.
RESPONDENTS:
1. THE UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE, NORTH BLOCK, RAISANA HILL, NEW DELHI-110 001.
2. THE COMMISSIONER OF INCOME TAX (TDS), CENTRAL REVENUE BUILDING, IS
PRESS ROAD, ERNAKULAM, PIN-682 018.
3. THE INCOME TAX OFFICER (TDS), AYAKAR BHAVAN, NORTH BLOCK,
MANANCHIRA, KOZHIKODE, PIN-673 001.
4. THE MALAPPURAM DISTRICT CO-OPERATIVE BANK LTD., DISTRICT CO-
OPERATIVE BANK BUILDING, MALAPPURAM, REPRESNETED BY ITS GENERAL
MANAGER, PIN-676 505.
5. THE KERALA STATE CO-OPERATIVE BANK LTD., COBANK TOWERS, PALAYAM,
THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING DIRECTOR, PIN-695
033.
Writ petition (civil) praying inter alia that in the circumstances
stated in the affidavit filed along with the WP(C) the High Court be
pleased to issue an interim direction restraining the respondents from
deducting TDS under Section 194A of the Income Tax Act on interest on
deposits maintained by the petitioner with the respondents 4 and 5 and
stay all further proceedings for such recovery, pending final disposal of
this Writ Petition (Civil).
This petition again coming on for orders upon perusing the petition
and the affidavit filed in support of WP(C) and this Court's order dated
20/03/2024 and upon hearing the arguments of SRI.O.D.SIVADAS,Advocate for
the petitioner and of SRI.VISHNU PRADEEP, Advocate for R1, the court
passed the following:
WP(C) No.2208/2022 2/4 Order Date : 23-01-2025
D K SINGH, J.
------------------------------------------
W.P. (C) Nos. 30686/2021; 213, 378, 383, 384, 732, 736, 833, 1383, 1633,
1088, 1943, 2208, 2780, 3734, 4385, 4442, 4996, 5569, 5900, 8026, 8742,
10465, 10480, 10498, 10547, 10692, 10719, 10721, 10731, 10735, 10738,
10741, 10744, 10747, 10787, 10799, 10810, 10818, 10828, 10831, 10845,
10855, 10891, 10936, 10937, 10967, 10968, 11001, 11009, 11035, 11042,
11058, 11072, 11087, 11092, 11096, 11117, 11130, 11135, 11138, 11144,
11149, 11150, 11165, 11186, 11187, 11194, 11203, 11224, 11247, 11248,
11262, 11263, 11271, 11272, 11273, 11301, 11309, 11316, 11323, 11325,
11326, 11327, 11332, 11335, 11342, 11355, 11366, 11371, 11373, 11381,
11407, 11415, 11420, 11440, 11441, 11445, 11446, 11450, 11458, 11467,
11478, 11480, 11487, 11489, 11507, 11530, 11544, 11555, 11558, 11570,
11591, 11599, 11600, 11601, 11605, 11607, 11609, 11616, 11620, 11621,
11627, 11646, 11649, 11654, 11679, 11683, 11684, 11718, 11727, 11728,
11738, 11740, 11760, 11765, 11766, 11768, 11772, 11776, 11780, 11781,
11783, 11784, 11792, 11810, 11848, 11851, 11870, 11884, 11887, 12054,
12057, 12061, 12065, 12076, 12086, 12100, 12102, 12105, 12110, 12123,
12124, 12126, 12145, 12257, 12263, 12351, 12428, 12504, 12545, 12635,
12713, 12744, 12753, 12754, 12759, 13011, 13047, 13112, 13114, 13171,
13184, 13303, 13305, 13318, 13339, 13358, 13364, 13410, 13439, 13492,
13545, 13615, 13687, 13693, 13707, 13720, 13741, 13746, 13760, 13761,
13781, 13797, 13833, 13891, 13895, 13902, 13903, 13912, 13939, 13940,
13996, 14006, 14010, 14014, 14017, 14047, 14061, 14068, 14119, 14122,
14151, 14162, 14195, 14341, 14425, 14559, 14687, 14715, 14806, 14807,
14811, 14832, 14838, 14944, 14960, 15027, 15066, 15438, 15480, 15487,
15518, 15789, 15825, 15828, 15874, 16074, 16243, 16321, 16459, 16598,
16805, 16881, 17323, 17707, 17716, 17796, 18070, 18489, 18690, 20028,
21287, 21639, 21922, 22198, 22339, 22917, 23239, 23780, 24428, 24538,
31251, 41031, 41499/2022; 8943, 25894, 27682, 32580, 36670,
43925/2023; 9194/2024
------------------------------------------
Dated: 23rd January 2025
WP(C) No.2208/2022 3/4 Order Date : 23-01-2025
W.P. (C) Nos. 30686/2021; 213, 378, 383, 384, 732, 736, 833, 1383, 1633, 1088, 1943, 2208, 2780, 3734,
4385, 4442, 4996, 5569, 5900, 8026, 8742, 10465, 10480, 10498, 10547, 10692, 10719, 10721, 10731,
10735, 10738, 10741, 10744, 10747, 10787, 10799, 10810, 10818, 10828, 10831, 10845, 10855, 10891,
10936, 10937, 10967, 10968, 11001, 11009, 11035, 11042, 11058, 11072, 11087, 11092, 11096, 11117,
11130, 11135, 11138, 11144, 11149, 11150, 11165, 11186, 11187, 11194, 11203, 11224, 11247, 11248,
11262, 11263, 11271, 11272, 11273, 11301, 11309, 11316, 11323, 11325, 11326, 11327, 11332, 11335,
11342, 11355, 11366, 11371, 11373, 11381, 11407, 11415, 11420, 11440, 11441, 11445, 11446, 11450,
11458, 11467, 11478, 11480, 11487, 11489, 11507, 11530, 11544, 11555, 11558, 11570, 11591, 11599,
11600, 11601, 11605, 11607, 11609, 11616, 11620, 11621, 11627, 11646, 11649, 11654, 11679, 11683,
11684, 11718, 11727, 11728, 11738, 11740, 11760, 11765, 11766, 11768, 11772, 11776, 11780, 11781,
11783, 11784, 11792, 11810, 11848, 11851, 11870, 11884, 11887, 12054, 12057, 12061, 12065, 12076,
12086, 12100, 12102, 12105, 12110, 12123, 12124, 12126, 12145, 12257, 12263, 12351, 12428, 12504,
12545, 12635, 12713, 12744, 12753, 12754, 12759, 13011, 13047, 13112, 13114, 13171, 13184, 13303,
13305, 13318, 13339, 13358, 13364, 13410, 13439, 13492, 13545, 13615, 13687, 13693, 13707, 13720,
13741, 13746, 13760, 13761, 13781, 13797, 13833, 13891, 13895, 13902, 13903, 13912, 13939, 13940,
13996, 14006, 14010, 14014, 14017, 14047, 14061, 14068, 14119, 14122, 14151, 14162, 14195, 14341,
14425, 14559, 14687, 14715, 14806, 14807, 14811, 14832, 14838, 14944, 14960, 15027, 15066, 15438,
15480, 15487, 15518, 15789, 15825, 15828, 15874, 16074, 16243, 16321, 16459, 16598, 16805, 16881,
17323, 17707, 17716, 17796, 18070, 18489, 18690, 20028, 21287, 21639, 21922, 22198, 22339, 22917,
23239, 23780, 24428, 24538, 31251, 41031, 41499/2022; 8943, 25894, 27682, 32580, 36670, 43925/2023;
9194/2024
2
ORDER
These writ petitions have remained pending for quite
some time. However, due to the paucity of time, the judgment
could not be delivered. As this Court is not sitting in the tax
jurisdiction, it would be appropriate to post these writ
petitions before the regular Bench having tax jurisdiction.
Therefore, the Registry is directed to post these writ
petitions before the regular Bench having tax jurisdiction and
these cases are not to be treated as part heard with this Court.
Sd/-
D K SINGH
JUDGE
jjj
WP(C) No.2208/2022 4/4 Order Date : 23-01-2025
APPENDIX OF WP(C) 2208/2022
Exhibit P1 TRUE COPY OF THE LETTER DATED 01.12.2022 ISSUED BY THE
MALAPPURAM DISTRICT CO-OPERATIVE TO THE PETITIONER
PROPOSING TO LEVY TDS FROM DEPOSITS.
