Kerala High Court
Thiruvithamcore Co-Operative Society ... vs Union Of India on 23 January, 2025
Author: D K Singh
Bench: D. K. Singh
WP(C) No.12057/2022 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. 12057 OF 2022
PETITIONER:
THIRUVITHAMCORE CO-OPERATIVE SOCIETY LTD.NO.T.1530, SAHAKARANA
BHAVAN, T.C.28/1289, THAKARAPARAMBU ROAD, SREEKANDAESWARAM,
THIRUVANANTHAPURAM - 695 023 REPRESENTED BY ITS SECRETARY.
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 BLOCK, 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, KOCHI - 682 018.
4. ADDITIONAL COMMISSIONER OF INCOME TAX TDS RANGE, 3RD FLOOR, AATAKAR
BHAVAN, KAWADIAR, THIRUVANANTHAPURAM - 695 003.
5. INCOME TAX OFFICER (TDS), THIRUVANANTHAPURAM, 3RD FLOOR, AAYAKAR
BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003.
6. THE KERALA STATE CO-OPERATIVE BANK LTD, PB NO.6515, CO-BANK TOWERS,
PALAYAM, THIRUVANANTHAPURAM - 695 033 REPRESENTED BY ITS EXECUTIVE
OFFICER.
7. 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 source from the interest earned by the petitioner from
the deposit mainatained with the 6th respondent and also from the
disbursement of interest to the members of the petitioner, in terms of
Section 194A (iii)(v) of the Income Tax Act, 1961, during the pendency of
the Writ Petition(c).
This petition again coming on for orders upon perusing the petition
and the affidavit filed in support of WP(C), this court's order dated
20.03.2024 and upon hearing the arguments of M/S. B.S.SWATHI KUMAR, ANITHA
RAVINDRAN, HARISANKAR N UNNI, SARANGADHARAN P. & N.S.SHAMILA, Advocates
for the petitioner and SHRI. PREM SANKAR R, Advocate for R1
and SHRI.THOMAS ABRAHAM, Advocate for R6, the court passed the following:
WP(C) No.12057/2022 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.12057/2022 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.12057/2022 4/4 Order Date : 23-01-2025
APPENDIX OF WP(C) 12057/2022
Exhibit P4 TRUE COPY OF THE CIRCULAR NO.KSCB/GBT/194N/811(A)
2021-22 DATED 24/3/2022 ISSUED BY THE 6TH RESPONDENT.
