Palakkuzha Service Co-Operative Bank ... vs Union Of India
2025 Latest Caselaw 2784 Ker

Kerala High Court

Palakkuzha Service Co-Operative Bank ... vs Union Of India on 23 January, 2025

Author: D. K. Singh

Bench: D. K. Singh

                  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. 11887 OF 2022
PETITIONERS:

  1. PALAKKUZHA SERVICE CO-OPERATIVE BANK LTD NO. E-81,PALAKKUZHA PO,
     ERNAKULAM, 686662 REPRESENTED BY SECRETARY BABU JOHN
  2. KOOTHATTUKULAM FARMERS SERVICE CO-OPERATIVE BANK LTD. NO. E 45,
     KOOTHATTUKULAM, ERNAKULAM-686662 REPRESENTED BY MANAGING DIRECTOR
     ABHILASH NAMBOOTHIRI
  3. THE ARAKKUZHA SERVICE CO OPERATIVE BANK LTD NO. 495, ARAKKUZHA P О,
     ERNAKULAM-686672 REPRESENTED BY SECRETARY SIBY MATHEW
  4. THE MUVATTUPUZHA AGRICULTURAL CO OPERATIVE BANK LTD NO. HW 33 MARKET
     PO, MUVATTUPUZHA, ERNAKULAM-686669, REPRESENTED BY SECRETARY KISHORE
     NM
  5. THE KAKKOOR SERVICE CO OPERATIVE BANK LTD NO. 163, KAKKOORP.O,
     ERNAKULAM-686662 REPRESENTED BY SECRETARY SREEDEVI ANDARJANAM T.S
  6. PIRAVOM SERVICE CO OPERATIVE BANK LTD NO. E 83, PIRAVOM P.O,
     ERNAKULAM-686664 REPRESENTED BY SECRETARY RANISH KUMAR K
  7. THE ANICADU SERVICE CO OPERATIVE BANK LTD NO. 1550, AVOLY PO,
     ANICADU, ERNAKULAM-686668 REPRESENTED BY SECRETARY IN CHARGE SINDHU
     PG,ERNAKULAM DISTRICT.
  8. MARADY SERVICE COOPERATIVE BANK LTD NO. E 57, S.MARADY P.O,
     ERNAKULAM, PIN-26563.REPRESENTED BY SECRETARY VASANTHI , ERNAKULAM
     DISTRICT.
  9. PAIPRA SERVICE CO OPERATIVE BANK LTD NO. 679, MANARY PO, PIN 686673
     REPRESENTED BY SECRETARY JEEVAN B, ERNAKULAM DISTRICT.
 10. THRIKKALATHOOR SERVICE CO OPERATIVE BANK LTD NO. 145,
     THRIKKALATHOOR, PIN-683541 REPRESENTED BY SECRETARY GOURY, ERNAKULAM
     DISTRICT.
 11. HOUSING CO OPERATIVE SOCIETY LTD NO. E 728, KOOTHATTUKULAM,
     KOOTHATTUKULAM P.O, ERNAKULAM-686662 REPRESENTED BY SECRETARY
     VIJAYAN K N.
 12. THE VAZHAKULAM SERVICE CO OPERATIVE BANK LTD NO. 751, VAZHAKULAM
     P.O, ERNAKULAM-686670 REPRESENTED BY SECRETARY SHIJUMON VS
 13. THE SERVICE CO OPERATIVE BANK LTD NO. 2824, VAZHAKULAM P.O,
     ERNAKULAM-683513 REPRESENTED BY SECRETARY ARUN E R.
 14. PAMPAKUDA SERVICE CO OPERATIVE BANK LTD NO. 3520, PAMPAKUDA P.O,
     ERNAKULAM 685661 REPRESENTED BY SECRETARY RIBINA JOHN.
 15. RAMAMANGALAM SERVICE CO OPERATIVE BANK LTD NO. 2156,
     ERNAKULAM-680563, REPRESENTED BY SECRETARY JIBY CHERIAN.
 16. PIRAVOM RURAL CO OPERATIVE BANK LTD NO. 1802, PIRAVOM P.O, PIN
     686664, REPRESENTED BY SECRETARY MINI SAJAN. ERNAKULAM DISTRAICT.
 17. THE PIRAVOM RURAL COOPERATIVE HOUSING SOCIETY LTD.E 193, PIRAVOM,
     PIN 686 664, REPRESENTED BY SECRETARY SALY JOHN ERNAKULAM DISTRAICT.
 18. THE MEKKADAMPU SERVICE CO OPERATIVE BANK LTD NO. 4073, MEKKADAMPU
     P.O, PIN - 686664 REPRESENTED BY SECRETARY LIZY K P, ERNAKULAM
     DISTRAICT.
  19. THE VALAKAM SERVICE COOPERATIVE BANK LTD NO. E 108, KUNNACKAL, PIN
     682316, REPRESENTED BY SECRETARY MARY M.C , ERNAKULAM DISTRAICT.
 20. THE MUVATTUPUZHA SERVICE CO OPERATIVE BANK LTD NO. E 781,
     MUVATTUPUZHA P.O, REPRESENTED BY SECRETARY SUDHEER K. ERNAKULAM
     DISTRAICT.
 21. MULAKULAM SERVICE COOPERATIVE BANK LTD NO. 1097, MULAKULAM NORTH P
     O,PIN-682318, REPRESENTED BY SECRETARY BEENA KURUVILA. ERNAKULAM
     DISTRICT.
 22. MUTHALAPURAM SERVICE CO OPERATIVE BANK LTD NO. 140, MUTHALAPURAM,
     REPRESENTED BY SECRETARY LIBISHA U.S, ERNAKULAM DISTRICT.

RESPONDENTS:

  1. UNION OF INDIA, REPRESENTED BY ITS SECRETARY TO THE GOVERNMENT,
     MINISTRY OF FINANCE, NORTH BLOCK, RAISANA HILL, NEW DELHI-11000.
  2. THE COMMISSIONER OF INCOME TAX (TDS), C.R BUILDING, I.S PRESS ROAD,
     KOCHI-682018
  3. THE INCOME TAX OFFICER(TDS), 3RD FLOOR AAYAKAR BAHAVAN, KOWDIAR,
     THIRUVANANTHAPURAM-695003.
  4. THE KERALA STATE CO-OPERATIVE BANK LTD, PIN-686673 REPRESENTED BY
     GENERAL MANAGER (ERSTWHILE THE ERNAKULAM DISTRICT CO-OPERTAIVE
     BANK), KAKKANAD P.O, KOCHI-632030, REPRESENTAO BU THE GENERAL
     MANAGER).
  5. MOVATTUPUZHA URBAN BANK LTD, MOVATTUPUZHA P.O, THOTTUMKAL, PIN-686
     673 REPRESENTED BY GENERAL MANAGER.


     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 4th and 5th
respondents from deducting TDS on interest on all deposits maintained by
the petitioners with the 4 and 5th respondents, as per s 194 A(3)(v) of
the Income Tax Act and stay all further proceedings of such recovery,
pending final disposal of this 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.C.A.JOJO & SWATHY
S.,Advocates for the petitioners, SHRI.JAGADEESH LAKSHMAN, CGC for R1, the
court passed the following:
                             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
 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

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