Thiruvananthapuram District ... vs Union Of India
2025 Latest Caselaw 2772 Ker

Kerala High Court

Thiruvananthapuram District ... vs Union Of India on 23 January, 2025

Author: D K Singh

Bench: D. K. Singh

WP(C) No.13797/2022                        1/5                        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. 13797 OF 2022

   PETITIONERS:

      1. THIRUVANANTHAPURAM DISTRICT MERCANTILE CO-OPERATIVE SOCIETY LTD NO T
         1733, T.C 24/1082 THYCAUD P.O, THIRUVANANTHAPURAM 695 014
         REPRESENTED BY ITS SECREETARY BINDU PAULOSE
      2. THE BADIADUKA PANCHAYATH AGRICULTURIST WELFARE CO-OPERATIVE SOCIETY
         LTD NO. S 421, BADIADKA P.O, PERDALA, KASARAGOD 671 551 REPRESENTED
         BY ITS SECRETARY SHOBHA P
      3. KASARAGOD PEOPLES WELFARE CO-OPERATIVE SOCIETY LTD NO S 422, PADHOOR
         SHOPING COMPLEX, NEW BUS STAND, KASARAGOD 671 121 REPRESENTED BY ITS
         SECRETARY SOUMYA E.K.
      4. THE KARADKA AGRICULTURIST WELFARE CO-OPERATIVE SOCIETY LTD NO. S
         391, MULLERIA P.O, KASARAGOD 671 543 REPRESENTED BY ITS SECRETARY
         RATHEESHAN K.
      5. PUNALUR RURAL CO-OPERATIVE SOCIETY LTD NO Q 1466, THOLICODE P.O,
         PUNALUR, KOLLAM 691 333 REPRESENTED BY ITS SECRETARY PRAKASH B.
      6. OACHIRA PANCHAYATH MULTI PURPOSE SAHAGARANA SANGAM LTD, NO Q 1676,
         OCHIRA P.O, KOLLAM 690 526 REPRESENTED BY ITS SECRETARY ASHA R.
      7. KARUNAGAPPALLY RURAL CO-OPERATIVE SOCIETY LTD NO. Q 1463,
         CHITTUMOOLA, EDAKKULANGARA P.O, KARUNAGAPPALLY, KOLLAM 690 523
         REPRESENTED BY ITS SECRETARY BEENAKUMARI S.
      8. KALPATHUR AGRICULTURISTS AND WORKERS DEVELOPMENT AND WELFARE CO-
         OPERATIVE SOCIETY LTD NO D 3033, KALPATHUR P.O, KOZHIKODE 673 524
         REPRESENTED BY ITS SECRETARY ASHITHA P.K.
      9. NILAMEL AGRICULTURAL IMPROVEMENT CO-OPERATIVE SOCIETY LTD NO 1599,
         NILAMEL P.O, KOLLAM 691 535 REPRESENTED BY ITS SECRETARY V BINU.
     10. CHITHARA RURAL CO-OPERATIVE SOCIETY LTD NO Q 1378, CHITHARA P.O,
         KOTTARAKKARA, KOLLLAM 691 559 REPRESENTED BY ITS SERETARY SANDHYA
         K.R.

   RESPONDENTS:

      1. UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE,
         MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI 110
         001.
      2. THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, MINISTRY OF
         FINANCE, GOVERNMENT OF INDIA, NORTH BLOK NEW DELHI 110 001
         REPRESENTED BY ITS CHAIRMAN.
      3. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KERALA REGION, MINISTRY
         OF FINANCE, GOVERNMENT OF INDIA, CENTRAL REVENUE BUILDINGS, I S
         PRESS ROAD, KOHI 682 018.
      4. THE KERALA STATE CO-OEPRATIVE BANK LTD PB NO 6515, CO-BANK TOWERS,
         PALAYAM, THIRUVANANTHAPURAM -695 033 REPRESENTED BY ITS CHIEF
         EXECUTIVE OFFICER.
 WP(C) No.13797/2022                    2/5                        Order Date : 23-01-2025

      5. STATE OF KERALA REPRESENTED BY ITS SECRETARY (CO-OPERATION)
         GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM 695 001.


        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 stay the operation of Ext P4 circular and also to stay the
   deduction of tax at sourcefrom the interest earned by the petitioners from
   the deposit maintained "with the 4 respondent and also from the
   disbursement of interest to the members of the petitioners, in terms of
   Section 194A of the Income Tax Act,1961, during the pendency ofthis Writ
   Petition.


        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 M/S.K.P.PRADEEP, HAREESH
   M.R., SANAND RAMAKRISHNAN, RASMI NAIR T., T.T.BIJU, T.THASMI & M.J.ANOOPA,
   Advocates for the petitioners and of SRI.THOMAS ABRAHAM, Advocate for R4,
   the court passed the following:
 WP(C) No.13797/2022                          3/5                          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.13797/2022                                       4/5                                      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.13797/2022 5/5 Order Date : 23-01-2025

APPENDIX OF WP(C) 13797/2022 Exhibit P4 TRUE COPY OF CIRCULAR NO.GBT/14/2021-22 DATED 21.03.2022 ISSUED BY THE 4TH RESPONDENT. Exhibit P1 TRUE COPY OF THE RELEVANT PAGES OF FINANCE ACT, 2020 Exhibit P2 TRUE COPY OF THE RELEVANT EXTRACT OF SECTION 194A OD INCOME TAX ACT, 1961 Exhibit P3 TRUE COPY OF THE ORDER DATED 10-02-2022 IN W.P(C) NO 4442 OF 2022 Exhibit P4 TRUE COPY OF CIRCULAR NO GBT/14/2021-22 DATED 21-03-2022 ISSUED BY THE 4TH RESPONDENT.