Kerala High Court
Kaduthuruthy Regional Service ... vs The Union Of India on 23 January, 2025
Author: D K Singh
Bench: D. K. Singh
WP(C) No.11335/2022 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. 11335 OF 2022
PETITIONERS:
1. KADUTHURUTHY REGIONAL SERVICE CO-OPERATIVE BANK LTD.NO.4061,
KADUTHURUTHY P.O., KOTTAYAM DISTRICT, REPRESENTED BY ITS SECRETARY -
686 604.
2. THE UDAYANAPURAM SERVICE CO-OPERATIVE BANK LTD.NO.1321, UDAYANAPURAM
P.O., KOTTAYAM DISTRICT - 68143 REPRESENTED BY ITS SECRETARY.
3. THE VELLAVOOR SERVICE CO-OPERATIVE BANK LTD.NO.4300, KADAYANICKADU
P.O., KOTTAYAM DISTRICT - 686 541, REPRESENTED BY ITS SECRETARY.
4. THE VAZHOOR FARMER'S SERVICE CO-OPERATIVE BANK LTD.NO.2278,
PULICKALKVALA P.O., KOTTAYAM DISTRICT - 686 515, REPRESENTED BY ITS
MANAGING DIRECTOR.
5. THE KURICHY SERVICE CO-OPERATIVE BANK LTD.NO.1538, KURICHY P.O.,
KOTTAYAM DISTRICT - 686 535, REPRESENTED BY ITS SECRETARY.
6. THE VELLAVOOR CENTRAL SERVICE CO-OPERATIVE BANK LTD.NO.3435,
THAZHATHUVADAKARA P.O., KOTTAYAM DISTRICT - 686 541 REPRESENTED BY
ITS SECRETARY.
7. THE NEDUMKUNNAM SOUTH SERVICE CO-OPERATIVE BANK LTD.NO.1271,
PUNNAVELY P.O., KOTTAYAM DISTRICT, NEDUMKKUNNAM - 689 589,
REPRESENTED BY ITS SECRETARY.
8. THE NEDUMKUNNAM SERVICE CO-OPERATIVE BANK LTD.1301, NEDUMKKUNNAM
P.O. - 689 589, KOTTAYAM DISTRICT, REPRESENTED BY ITS SECRETARY.
9. THE CHEERANCHIRA SERVICE CO-OPERATIVE BANK LIMITED NO.1626,
CHEERANCHIRAN P.O., CHANGANACHERRY - 686106, KOTTAYAM DISTRICT,
REPRESENTED BY ITS SECRETARY.
10. THE VAZHAPPALLY SERVICE CO-OPERATIVE BANK LIMITED NO.K 108,
VAZHAPPALLY P.O., CHANGANACHERRY, KOTTAYAM DISTRICT - 686 103,
REPRESENTED BY ITS SECRETARY.
11. THE ITHITHANAM JANATHA SERVICE CO-OPERATIVE BANK LIMITED NO.K 1297,
MALAKUNNAM P.O., CHANGANACHERRY, KOTTAYAM DISTRICT - 686 535,
REPRESENTED BY ITS SECRETARY.
12. THE THRUTHY SRVICE CO-OPERATIVE BANK LIMITED NO.K 1486, THRUTHY
P.O., CHANGANACHERRY - 686 535, REPRESENTED BY ITS SECRETARY.
13. THE PAIPPAD SERVICE CO-OPERATIVE BANK LIMITED NO.K 1698, NALUKODY
P.O., PAIPPAD, CHANGANACHERRY, KOTTAYAM DISTRICT - 686 548,
REPRESENTED BY ITS SECRETARY.
14. THE KANGAZHA SERVICE CO-OPERATIVE BANK LIMITED NO.1145, KANGAZHA
P.O., CHANGANACHERRY, KOTTAYAM DISTRICT - 686 541, REPRESENTED BY
ITS SECRETARY.
15. THE NALUNNAKKAL SERVICE CO-OPERATIVE BANK LIMITED NO.296,
NALUNNAKKAL P.O., CHANGANACHERRY, KOTTAYAM DISTRICT - 686 538,
REPRESENTED BY ITS SECRETARY.
16. THE VAKATHANAM SERVICE CO-OPERATIVE BANK LIMITED NO.4246, VAKATHANAM
P.O., CHANGANACHERRY, KOTTAYAM DISTRICT - 686 538, REPRESENTED BY
ITS SECRETARY.
WP(C) No.11335/2022 2/5 Order Date : 23-01-2025
17. THE PAIPPAD CENTRAL SERVICE CO-OPERATIVE BANK LIMITED NO.3125,
PALLICKACHIRA KAVALA P.O., CHANGANACHERRY, KOTTAYAM DISTRICT -
686537, REPRESENTED BY ITS SECRETARY.
18. THE NEELAMPEROOR SERVICE CO-OPERATIVE BANK LIMITED NO.1788,
NEELAMPEROOR P.O., ALAPPUZHA DISTRICT - 686 534, REPRESENTED BY ITS
SECRETARY.
19. THE T.V.PURAM FARMERS' SERVICE CO-OPERATIVE BANK LIMITED NO.622,
VAIKOM, KOTTAYAM DISTRICT - 686534, REPRESENTED BY ITS SECRETARY.
20. THE NEDUMKUNNAM REGIONAL SERVICE CO-OPERATIVE BANK LIMITED NO.286,
NEDUMKUNNAM, KOTTAYAM DISTRICT - 686534 REPRESENTED BY ITS
SECRETARY.
21. THE NEEZHOOR SERVICE CO-OPERATIVE BANK LIMITED NO.136 NEEZHOOR,
KOTTAYAM DISTRICT - 686 534, REPRESENTED BY ITS SECRETARY.
22. THE ELECTRICITY BOARD EMPLOYEES CO-OPERATIVE SOCIETY LIMITED NO.K
705 PAKKIL, KOTTAYAM DISTRICT - 686 534, REPRESENTED BY ITS
SECRETARY- 686539.
23. THE VAIKOM URBAN CO-OPERATIVE SOCIETY LIMITED NO.K 1011 VAIKOM,
KOTTAYAM DISTRICT, REPRESENTED BY ITS SECRETARY - 686 505.
RESPONDENTS:
1. THE UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE, NORTH BLOCK, RAISANA HILL, NEW DELHI - 110001.
2. THE COMMISSIONER OF INCOME TAX (TDS), CENTRAL REVENUE BUILDING,
I.S.PRESS ROAD, ERNAKULAM, PIN - 682018.
3. THE INCOME TAX OFFICER (TDS), INCOME TAX DEPARTMENT, KOTTAYAM, PIN -
686001.
4. THE KERALA STATE CO-OPERATIVE BANK LTD., COBANK TOWERS, PALAYAM,
THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING DIRECTOR,
PIN-695033.
5. THE REGIONAL MANAGER, KERALA STATE CO-OPERATIVE BANK LTD., REGIONAL
OFFICER, KOTTAYAM, PIN- 686001.
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 as per Section 194A(3)(v) of the Income Tax Act on interest
on all deposits maintained by the petitioner with the 4th and 5th
respondent 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 courts order dated
20.03.2024 and upon hearing the arguments of SRI.O.D.SIVADAS, Advocate for
the petitioners, the court passed the following:
WP(C) No.11335/2022 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.11335/2022 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.11335/2022 5/5 Order Date : 23-01-2025
APPENDIX OF WP(C) 11335/2022
Exhibit P1 TRUE COPY OF THE COMMUNICATION LETTER DATED 25/03/2022
ISSUED BY THE 4TH RESPONDENT TO THE 2ND PETITIONER.
Exhibit P2 TRUE COPY OF THE COMMUNICATION LETTER 25/03/.2022
ISSUED BY THE 4TH RESPONDENT TO THE 3RD PETITIONER.
Exhibit P3 TRUE COPY OF THE COMMUNICATION DATED 25/03/2022 ISSUED
BY THE 4TH RESPONDENT TO THE 4TH PETITIONER.
Exhibit P4 TRUE COPY OF THE COMMUNICATION LETTER 24/03/2022 ISSUED
BY THE 4TH RESPONDENT TO THE 5TH PETITIONER.
Exhibit P5 TRUE COPY OF THE COMMUNICATION LETTER 25/03/2022 ISSUED
BY THE 4TH RESPONDENT TO THE 6TH PETITIONER.
Exhibit P6 TRUE COPY OF THE COMMUNICATION LETTER 24/03/2022 ISSUED
BY THE 4TH RESPONDENT TO THE 7TH PETITIONER.
Exhibit P7 TRUE COPY OF THE COMMUNICATION LETTER 24/03/2022 ISSUED
BY THE 4TH RESPONDENT TO THE 8TH PETITIONER.
Exhibit P8 TRUE COPY OF THE COMMUNICATION LETTER 24/03/2022 ISSUED
BY THE 4TH RESPONDENT TO THE 9TH PETITIONER.
Exhibit P9 TRUE COPY OF THE COMMUNICATION LETTER 24/03/2022 ISSUED
BY THE 4TH RESPONDENT TO THE 10TH PETITIONER.
Exhibit P10 TRUE COPY OF THE COMMUNICATION LETTER 24/03/2022 ISSUED
BY THE 4TH RESPONDENT TO THE 11TH PETITIONER.
Exhibit P11 TRUE COPY OF THE COMMUNICATION LETTER 24/03/2022 ISSUED
BY THE 4TH RESPONDENT TO THE 12TH PETITIONER.
Exhibit P12 TRUE COPY OF THE COMMUNICATION LETTER 24/03/2022 ISSUED
BY THE 4TH RESPONDENT TO THE 13TH PETITIONER.
Exhibit P13 TRUE COPY OF THE COMMUNICATION LETTER 25/03/2022 ISSUED
BY THE 4TH RESPONDENT TO THE 14TH PETITIONER.
Exhibit P14 TRUE COPY OF THE COMMUNICATION LETTER 25/03/2022 ISSUED
BY THE 4TH RESPONDENT TO THE 15TH PETITIONER.
Exhibit P15 TRUE COPY OF THE COMMUNICATION LETTER 24/03/2022 ISSUED
BY THE 4TH RESPONDENT TO THE 16TH PETITIONER.
Exhibit P16 TRUE COPY OF THE COMMUNICATION LETTER 24/03/2022 ISSUED
BY THE 4TH RESPONDENT TO THE 17TH PETITIONER.
Exhibit P17 TRUE COPY OF THE COMMUNICATION LETTER 24/03/2022 ISSUED
BY THE 4TH RESPONDENT TO THE 18TH PETITIONER.
Exhibit P18 TRUE COPY OF THE COMMUNICATION LETTER 25/03/2022 ISSUED
BY THE 4TH RESPONDENT TO THE 19TH PETITIONER.
Exhibit P19 TRUE COPY OF THE COMMUNICATION LETTER 24/03/2022 ISSUED
BY THE 4TH RESPONDENT TO THE 20TH PETITIONER.
Exhibit P20 TRUE COPY OF THE COMMUNICATION LETTER 24/03/2022 ISSUED
BY THE 4TH RESPONDENT TO THE 21ST PETITIONER.
Exhibit P21 TRUE COPY OF THE COMMUNICATION LETTER 24/03/2022 ISSUED
BY THE 4TH RESPONDENT TO THE 22ND PETITIONER.
Exhibit P22 TRUE COPY OF THE COMMUNICATION LETTER 25/03/2022 ISSUED
BY THE 4TH RESPONDENT TO THE 23RD PETITIONER.
