Kuthuparamba Block Agricultural ... vs Union Of India
2025 Latest Caselaw 2789 Ker

Kerala High Court

Kuthuparamba Block Agricultural ... vs Union Of India on 23 January, 2025

Author: D K Singh

Bench: D. K. Singh

WP(C) No.13903/2022                         1/7                          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. 13903 OF 2022
   PETITIONERS:

      1. KUTHUPARAMBA BLOCK AGRICULTURAL IMPROVEMENT CO-OPERATIVE SOCIETY LTD.
          NO.C 1625, KUTHUPARAMBA P.O., KANNUR-670 643, REPRESENTED BY ITS
          SECRETARY BINDU.M.
      2. CHOKLI PEOPLES WELFARE CO-OPERATIVE SOCIETY LTD NO. C 1923, SALALA
          COMPLEX, SPINNING MILL ROAD, CHOKLI P.O., KANNUR-670672 REPRESENTED BY
          ITS SECRETARY NAMITHA.
      3. CHITTARIPARAMBA AGRICULTURAL WELFARE COOPERATIVE SOCIETY LTD NO.C
          1700,CHITTARIPARAMBA P.O,KANNUR- 670650 REPRESENTED BY ITS SECRETARY
          SMITHA P.M.
      4. IRITTY BLOCK PUBLIC WELFARE CO-OPERATIVE SOCIETY LTD NO. C 1870, KOODALI,
          KANNUR-670592 REPRESENTED BY ITS SECRETARY ROSHIDA RAY.
      5. KUTHUPARAMBA FARMERS SOCIAL WELFARE COOPERATIVE SOCIETY LTD NO. C 2043,
          THOKKILANGADI,KUTHUPARAMBA P.O, KANNUR-670643 REPRESENTED BY ITS
          SECRETARY JALAJA T.P.
      6. PARAT AGRICULTURAL IMPROVEMENT COOPERATIVE SOCIETY LTD NO. C 1772,
          THOOVAKKUNNU P.O., KANNUR-670693 REPRESENTED BY ITS SECRETARY JIBIN.K.
      7. GRAMEENA THOZHILALI KSHEMA CO-OPERATIVE SOCIETY LTD NO. C 1767 CHALODE,
          EDAYANNUR. P.O., KANNUR-670595 REPRESENTED BY ITS SECRETARY BINDU T.P.
      8. CHALODE MERCHANTS WELFARE CO-OPERATIVE SOCIETY LTD NO. C 1882, EDAYANNUR
          P.O.,KANNUR-670595 REPRESENTED BY ITS SECRETARY PUSHPAJA P.
      9. HARIPAD AIDED SECONDARY SCHOOL EMPLOYEE'S CO-OPERATIVE SOCIETY LTD NO. A
          280, HARIPAD P.O., ALAPUZHA-690514 REPRESENTED BY ITS SECRETARY K VINOD.
     10. MALUR AGRICULTURAL WELFARE CO-OPERATIVE SOCIETY LTD NO. C 1824 MALUR
          P.O., KANNUR-670702 REPRESENTED BY ITS SECRETARY VARSHA P.V.
     11. IRITTY SERVICE PENSIONER'S WELFARE COOPERATIVE SOCIETY LTD NO. 1679,
          IRITTY P.O., KANNUR-670703 REPRESENTED BY ITS SECRETARY SOBHA P.V.T.
     12. NRI'S WELFARE CO-OPERATIVE SOCIETY LTD NO.C 1549, MATTANUR, KANNUR-670702
          REPRESENTED BY ITS SECRETARY SHEEBA K.M.
     13. MATTANUR LABOUR AGRICULTURIST WELFARE CO-OPERATIVE SOCIETY LTD NO.C 1863,
          MATTANUR P.O, KANNUR - 670702,   REPRESENTED BY ITS SECRETARY PRASANTHI E.
     14. TEACHERS & EMPLOYEES CO-OPERATIVE SOCIETY LTD NO. C 1202,     MATTANUR P.O.,
          KANNUR-670702 REPRESENTED BY ITS SECRETARY THANKACHAN K.A.
     15. CO-OPERATIVE EMPLOYEES' CO-OPERATIVE SOCIETY LTD NO. C 379, MATTANUR P.O,
         KANNUR-670702, REPRESENTED BY ITS SECRETARY NAVEEN KUMAR R.K.
     16. IRITTY BLOCK RURAL EMPLOYEES WELFARE COOPERATIVE SOCIETY LTD NO. C 1717,
          THILLENKERY P.O, KANNUR-670702, REPRESENTED BY ITS SECRETARY NAVEEN K.E.
     17. BLATHUR PUBLIC WELFARE CO-OPERATIVE SOCIETY LTD NO. C 1864, BLATHUR P.O.,
          KALLIAD, KANNUR-670593 REPRESENTED BY ITS SECRETARY PREETHA.K.
     18. IRITTY FARMERS WELFARE CO-OPERATIVE SOCIETY LTD NO. C 1879, VALLITHODE
          P.O., KANNUR-670706 REPRESENTED BY ITS SECRETARY JEEJA C.
     19. IRITTY UNEMPLOYEES WELFARE CO-OPERATIVE SOCIETY LTD NO. C 1692, IRITTY,
          KANNUR-670703 REPRESENTED BY ITS SECRETARY SUJITHA P.P.
     20. IRITTY TALUK MERCHANTS WELFARE COOPERATIVE SOCIETY LTD NO. C 1995,
 WP(C) No.13903/2022                        2/7                           Order Date : 23-01-2025

          PAYANCHERY, IRITTY P.O., KANNUR-670703 REPRESENTED BY ITS SECRETARY
          SREEJA Т.M.
     21. MERCHANTS WELFARE CO-OPERATIVE SOCIETY LTD NO. C 1397, H.O. IRITTY,
          IRITTY P.O., KANNUR-670703 REPRESENTED BY ITS SECRETARY JOHNSON K.A
     22. EDOOR AREA EMPLOYEES AND PENSIONER'S WELFARE CO-OPERATIVE SOCIETY LTD NO.
          C 1739, PAYAM, EDOOR P.O., KANNUR-670704 REPRESENTED BY ITS SECRETARY
          SHEEBA K.P.
     23. KOODALI PUBLIC SERVANTS CO-OPERATIVE SOCIETY LTD NO. C 924, H.O.
          MATTANUR, KANNUR670702,REPRESENTED BY ITS SECRETARY SHYNITH KUMAR C
     24. MATTANUR MERCHANTS WELFARE CO-OPERATIVE SOCIETY LTD NO, C 1837 MATTANUR
          P.O., KANNUR-670702 REPRESENTED BY ITS SECRETARY RESNA.K.
     25. MATTANUR PUBLIC WELFARE CO-OPERATIVE SOCIETY LTD NO. C 1841 KOTTATH
          BUILDING, MATTANNUR P.O., KANNUR-670702 REPRESENTED BY ITS SECRETARY
          DIJESH P.V.
     26. KADIRUR PUBLIC WELFARE CO-OPERATIVE SOCIETY LTD NO. C 1931,
          CHUNDANGAPOYIL, PONNIAM P.O., KANNUR-670641 REPRESENTED BY ITS SECRETARY
          JANISHA PUTHUSSERI.
     27. KUTHUPARAMBA PUBLIC SERVANT'S CO. OPERATIVE SOCIETY LTD NO. C1151
          KUTHUPARAMBA P.O., KANNUR-670643 REPRESENTED BY ITS SECRETARY ANITHA K.
     28. MAMBARAM URBAN CO-OPERATIVE SOCIETY LTD NO. C. 1690, MAMBARAM P.O.,
          KANNUR-670741 REPRESENTED BY ITS SECRETARY SHAJI V.K.
     29. ULIKKAL AREA EMPLOYEES WELFARE COOPERATIVE SOCIETY LTD NO. C 1594,
          ULIKKAL P.O., KANNUR-670705 REPRESENTED BY ITS SECRETARY SINDHAU PHILIP.
     30. KUTHUPARAMBU BLOCK AGRICULTURIST WELFARE CO-OPERATIVE SOCIETY LTD NO. C
          1885 AYYAPPANTHODE, MANGATTIDAM P.O., KANNUR670643 REPRESENTED BY ITS
          SECRETARY SUNITHA.K.
     31. PANOOR PUBLIC WELFARE CO-OPERA NE SOCIETY LTD NO. 1849, KALLIKKANDY'S.O.,
         KANNUR-670693, REPRESENTED BY ITS SECRETARY RINOJ C.
     32. KUTHUPARAMBU THOZILALI KSHEMA SAHAKARANA SANGAM LTD. NO. C 1915,
          KUTHUPARAMBA P.O., KANNUR-670643 REPRESENTED BY ITS SECRETARY SUPRIYA.N.
     33. THE AGRICULTURIST & LABOUR WELFARE COOPERATIVE SOCIETY LTD NO. C 1920,
          CHALODE, EDAYANNUR P.O., KANNUR-670595 REPRESENTED BY ITS SECRETARY
          SHALINA.N.
     34. CHERUVANCHERY KARSHAKA-KARSHAKA THOZHILALI KSHEMA SAHAKARANA SANGHAM LTD
          NO. C 1867, CHERUVANCHERY P.O., KANNUR670650. REPRESENTED BY ITS
          SECRETARY SREESHMA.K
     35. PANOOR MERCANTILE CO-OPERATIVE SOCIETY LTD NO. C 1532, PANOOR P.O.,
          KANNUR-670692 REPRESENTED BY ITS SECRETARY SHYJA E.
     36. KUNNOTH PARAMBA PEOPLE'S WELFARE COOPERATIVE SOCIETY LTD NO. C 1992,
          THUVAKKUNNU, KANNUR-670693 REPRESENTED BY ITS SECRETARY GREESHMA C.L.
     37. PANOOR AGRICULTURAL IMPROVEMENT COOPERATIVE SOCIETY LTD NO. C 1643,
          PANOOR P.O., KANNUR-670692 REPRESENTED BY ITS SECRETARY NEESHMA K.
     38. CHENDAYAD PUBLIC WELFARE CO-OPERATIVE SOCIETY LTD NO.C 1847, CHENDAYAD
          P.O., KANNUR-670692 REPRESENTED BY ITS SECRETARY SHIMNA P.V.
     39. PANOOR PUBLIC SERVANTS WELFARE COOPERATIVE SOCIETY LTD NO. 1641, PANOOR
          P.O. KANNUR-670692 REPRESENTED BY ITS SECRETARY SUJA T.P
     40. THALASSERY TALUK AGRICULTURIST WELFARE CO-OPERATIVE SOCIETY LTD NO. C
          1833 KUTHUPARAMBA P.O., KANNUR-670643 REPRESENTED BY ITS SECRETARY BEENA
          MANIYATH.
     41. THALASSERY TALUK LABOUR WELFARE SAHAKARANA SANGAM, LTD. NO. C 1988
 WP(C) No.13903/2022                        3/7                          Order Date : 23-01-2025

          SANGARANELLOOR P.O., KANNUR-670643 REPRESENTED BY ITS SECRETARY RAJINA.P.
     42. KANHIRAPUZHA CO-OPERATIVE URBAN CREDIT SOCIETY LTD. NO.P 1172,
          CHIRAKKALPADI, THRIKALLOR P.O., PALAKKAD-678593 REPRESENTED BY ITS
          SECRETARY ABIN VARGHEES
     43. MANNARKKAD SAHAKARANA URBAN CREDIT SOCIETY LTD. NO.P 1191, VADAKKUMANNAM
          P.O., MANNARKKAD, PALAKKAD-678582 REPRESENTED BY ITS SECRETARY SAJITH P.
     44. MANNARKKAD PRAVASI WELFARE CO-OPERATIVE SOCIETY LTD NO. P 1370,
          KODATHIPPADI, MANNARKKAD P.O., KANNUR-678582 REPRESENTED BY ITS SECRETARY
          SATHYA NARAYANAN K.T.
     45. PATTANCHERY RURAL CREDIT CO-OPERATIVE SOCIETY LTD NO. 1431, PATTANCHERY
          P.O., PALAKKAD-678532 REPRESENTED BY ITS SECRETARY BIJU V.
     46. PATTANCHERY RURAL CREDIT CO-OPERATIVE SOCIETY LTD NO. 1431, PATTANCHERY
          P.O., PALAKKAD-678532 REPRESENTED BY ITS SECRETARY BIJU V
     47. PAZHASSI RAJA LABOUR WELFARE COOPERATIVE SOCIETY LTD, NO.C.1896, P.O,
          KOODALI, KANNUR-670592, REPRESENTED BY ITS SECRETARY RANJULA K.
     48. BUILDING MATERIALS CO-OPERATIVE SOCIETY, LTD.NO. C.1081, KUTHUPARAMBA,
          KANNUR-670643, REPRESENTED BY ITS SECRETARY BEENA CHERIAN.
     49. PUTHOOR AGRICULTURAL IMPROVEMENT COOPERATIVE SOCIETY LTD.NO.C.1771,P.O,
          CHENDAYAD, VARAPRA,KANNUR- 670692,
          REPRESENTED BY ITS SECRETARY SUJISHA K.P
     50. CHERUVANCHERY AGRICULTURAL IMPROVEMENT CO-OPERATIVE SOCIETY LTD.
          NO.C.1783, KARYATTUPURAM, P.O, MUTHIYANGA, KANNUR-670671, REPRESENTED BY
          ITS SECRETARY N.V. RAJESH.
     51. THALASSERY TALUK PUBLIC SERVENTS'S WELFARE CO-OPERATIVE SOCIETY
          LTD.NO.C.1669, P.O, KUTHUPARAMBA, KANNUR-670703. REPRESENTED BY ITS
          SECRETARY RANJITH P.P.
     52. KOLAYAD FARMERS WELFARE CO-OPERATIVE SOCIETY LTD NO.C. 1973, KOLAYAD P.O,
         KANNUR-670650, REPRESENTED BY ITS SECRETARY RAJESH.K.M.
     53. THALASSERY TALUK NIRMANA THOZHILALI KSHEMA SAHAKARANA SANGAM, LTD, NO.C.
          1913, PANOOR P.O, KANNUR - 670692,   REPRESENTED BY ITS SECRETARY
          KRISHNAN. K.
     54. PERINGATHUR PUBLIC WELFARE CO-OPERATIVE SOCIETY LTD NO.C 1852,
          PERINGATHUR P.O, KANNUR-670675, REPRESENTED BY ITS SECRETARY ROJA.P.P.
     55. PANOOR MERCHANTS WELFARE CO-OPERATIVE SOCIETY LTD NO.C 1731,     PANOOR
          P.O., KANNUR-670692, REPRESENTED BY ITS SECRETARY SHYNI.


   RESPONDENTS:


      1. UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE,
          MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001.
      2. THE CENTRAL BOARD OF DIRECT TAXES, DEPARTMENT OF REVENUE, MINISTRY OF
          FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001, REPRESENTED
          BY ITS CHAIRMAN.
      3. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KERALA REGION, MINISTRY OF
          FINANCE, GOVERNMENT OF INDIA, CENTRAL REVENUE BUILDINGS, IS PRESS ROAD,
          KOCHI-682018.
      4. THE KERALA STATE CO OPERATIVE BANK LTD., PB NO.6515, CO BANK TOWERS,
          PALAYAM, THIRUVANANTHAPURAM-695 033, REPRESENTED BY IT CHIEF EXECUTIVE
          OFFICER.
 WP(C) No.13903/2022                        4/7                        Order Date : 23-01-2025

      5. STATE OF KERALA, REPRESENTED BY ITS SECRETARY (CO OPERATION), GOVERNMENT
          SECRETARIAT, THIRUVANANTHAPURAM-695001.


          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 deducation of tax at
   source from the interest earned by the petitioners from the deposit maintained
   with the 4th 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 of this Writ Petition.

           This petiton 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, NEENA ARIMBOOR, RASMI NAIR T., T.T.BIJU, T.THASMI & M.J.ANOOPA,
   Advocates for the petitioners and of SRI.M.SASINDRAN, Advocate for R4, the
   court passed the following:
 WP(C) No.13903/2022                          5/7                          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.13903/2022                                       6/7                                      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.13903/2022 7/7 Order Date : 23-01-2025

APPENDIX OF WP(C) 13903/2022 Exhibit P1 TRUE COPY OF THE RELEVANT PAGES OF FINANCE ACT, 2020. Exhibit P2 TRUE COPY OF THE RELEVANT EXTRACT OF SECTION 194 A OF INCOME TAX ACT, 1961.

Exhibit P3 TRUE COPY OF THE ORDER DATED 10.02.2022 IN WPC NO.4442 OF 2022.

Exhibit P4 TRUE COPY OF CIRCULAR NO.GBT/14/2021-22 DATED 21.03.2022 ISSUED BY THE 4TH RESPONDENT.