Kerala High Court
Thiru Kochi Samoohya Kshema Sahakarana ... vs Union Of India on 23 January, 2025
Author: D K Singh
Bench: D. K. Singh
WP(C) No.18489/2022 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. 18489 OF 2022
PETITIONERS:
1. THIRU KOCHI SAMOOHYA KSHEMA SAHAKARANA SANGHAM LTD NO E-1346 [TSKSS
LTD NO E -1346], SRM ROAD, PACHALAM, KOCHI-682012. REPRESENTED BY
ITS HONORARY SECRETARY, A.M VAJRABALA RAO.
2. THE CENTRAL BOARD OF DIRECT TAXES[CBDT], DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI -
110001, REPRESENTED BY ITS CHAIRMAN.
3. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KERALA REGION,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, CENTRAL REVENUE BUILDINGS,
IS PRESS ROAD, COCHIN -682018.
4. INCOME TAX OFFICER (TDS) OFFICE OF THE INCOME TAX OFFICE (TDS),
AAYAKAR BHAVAN, SAKATHAN THAMPURAN NAGAR, THRISSUR -680001.
5. THE KERALA STATE CO-OPERATIVE BANK LTD [KERALA BANK] P.B.NO. 6515,
CO-BANK TOWERS, PALAYAM, THIRUVANANTHAPURAM -695033. REPRESENTED BY
ITS CHIEF GENERAL MANAGER.
6. STATE OF KERALA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF
COOPERATION, SECRETARIAT, THIRUVANANTHAPURAM -695001.
7. THE REGISTRAR OF CO-OPERATIVE SOCIETIES KERALA, JAWAHAR THYCAUD P.O,
SAHAKARANA DPI JUNCTION, BHAVAN, THIRUVANANTHAPURAM -695014.
8. THE MANAGER KERALA STATE CO-OPERATIVE BANK [KERALA BANK], PACHALAM
BRANCH, ERNAKULAM -682012.
RESPONDENT:
UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE,
MINISTRY OF FINNACE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI -
110001.
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 all further proceeding in pursuance to Exhibit P6 notice.
This petition coming on for orders upon perusing the petition and
the affidavit filed in support of WP(C) and upon hearing the arguments
of M/s.DIPU.R, K.S.BAIJU, DEVI KRIPA R., P.V.SARITHA VENUGOPAL, DHANYA
BABU, P.A.PRIYA, NEETHU SASI Advocates for the petitioners,ASG OF INDIA
for R1, SRI.CHRISTOPHER ABRAHAM, STANDING COUNSEL for R2 to
R4,SRI.N.RAGHURAJ,Advocate for R5 and GOVERNMENT PLEADER for R6, the court
passed the following:
WP(C) No.18489/2022 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.18489/2022 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.18489/2022 4/4 Order Date : 23-01-2025
APPENDIX OF WP(C) 18489/2022
Exhibit P1 THE TRUE COPY OF THE RELEVANT PAGES OF FINANCE ACT,
2020.
Exhibit P2 TRUE COPY OF THE RELEVANT EXTRACT OF SECTION 194A OF
INCOME TAX ACT, 1961, FROM THE WEB SITE OF INCOME TAX
DEPARTMENT.
Exhibit P3 THE TRUE COPY OF THE G.O.(MS) NO 324/2016/FIN DATED
15-8-2016.
Exhibit P4 THE TRUE COPY OF THE G.O.(RT)NO. 6818/2016/FIN DATED
18-8-2016.
Exhibit P5 THE TRUE COPY OF THE CIRCULAR WITH NO.GBT /14/2021-22,
DATED 21.03.2022 ISSUED BY THE 5TH RESPONDENT, TO ITS
REGIONAL MANAGERS.
Exhibit P6 THE TRUE COPY OF NOTICE DATED 30-032022 ISSUED BY THE
8TH RESPONDENT TO PETITIONER.
Exhibit P7 THE TRUE COPY OF THE INTERIM ORDER DATED 10.02.2022 IN
W.P.(C).NO. 4442/2022.
Exhibit P8 THE TRUE COPY OF INTERIM ORDER DATED 01-04-2022 IN WPC
NO 11684/2022 .
Exhibit P9 THE TRUE COPY OF INTERIM ORDER DATED 04-04-2022 IN WPC
NO 12098/2022.
