Kerala High Court
The Kadapra Service Co-Operative Bank ... vs Union Of India on 23 January, 2025
Author: D K Singh
Bench: D. K. Singh
WP(C) No.13781/2022 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. 13781 OF 2022
PETITIONERS:
1. THE KADAPRA SERVICE CO-OPERATIVE BANK LTD. NO. 186,VALANJAVATTAM
P.O, THIRUVALLA, PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS
SECRETARY, PIN-689104.
2. THE MUNDIAPPALLY SERVICE CO-OPERATIVE BANK LIMITED NO. A9,
MUNDIAPPALLY, PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS SECRETARY,
PIN-689581.
3. THE KOIPURAM SERVICE CO-OPERATIVE BANK LIMITED NO. 875, KADAPRA P.O,
PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS SECRETARY, PIN-689104.
4. THE THRUVALLA TALUK MERCHANT'S CO-OPERATIVE SOCIETY LIMITED, NO. PT
189, THIRUVALLA, PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS
SECRETARY, PIN-689101.
5. THE THOTTAPUZHASSERY SERVICE CO-OPERATIVE BANK LIMITED NO. A 283,
VARAYANNOOR P.O, PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS
SECRETARY, PIN-689548.
6. THE THOTTAPUZHASSERY REGIONAL SERVICE CO-OPERATIVE BANK LIMITED NO.
595, MARAMON P.O, PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS
SECRETARY, PIN-689549.
7. THE ERAVIPEROOR SERVICE CO-OPERATIVE BANK LIMITED NO. 1929,
ERAVIPEROOR P.O, PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS
SECRETARY, PIN-689542.
8. THE KUTTAPUZHA SERVICE CO-OPERATIVE BANK LIMITED NO. 1581,THIRUVALLA
P.O, PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS SECRETARY,
PIN-689103.
9. THE KAVIYOOR SERVICE CO-OPERATIVE BANK LIMITED NO. A 707, KAVIYOOR
P.O, PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS SECRETARY,
PIN-689582.
10. THE THIRUVALLA SERVICE CO-OPERATIVE BANK LIMITED NO.
1307,KAVUMBHAGOM, PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS
SECRETARY, PIN-689102.
11. THE MUTHOOR SERVICE CO-OPERATIVE BANK LIMITED NO.3118 MUTHOOR,
PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS SECRETARY, PIN-689107.
12. THE TRACO CABLE EMPLOYEES CO-OPERATIVE SOCIETY LIMITED NO.PT 121
CHUMATHRA P. O., PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS
SECRETARY, PIN-689103.
13. THE VALLAMKULAM SERVICE CO-OPERATIVE BANK LIMITED NO.2163
VALLAKULAM, PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS SECRETARY,
PIN-689541.
14. THE PULLAD SERVICE CO-OPERATIVE BANK LIMITED NO.195 PULLAD P. O.,
PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS SECRETARY, PIN-689531.
15. THE PERINGARA SERVICE CO-OPERATIVE BANK LIMITED NO.A-790 CHATHANKARY
P. O., PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS SECRETARY,
PIN-689112.
16. THE KURIANOOR SERVICE CO-OPERATIVE SOCIETY LIMITED NO.PT 115
WP(C) No.13781/2022 2/5 Order Date : 23-01-2025
KURIANNOOR P. O., PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS
SECRETARY, PIN-689550.
17. THE KUTTOOR SERVICE CO-OPERATIVE BANK LIMITED NO.A708 KUTTOOR,
PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS SECRETARY, PIN-689106.
RESPONDENTS:
1. 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) AARATTUKULAKKARA COPLEX, A. N. PURAM,
ALAPUZHA DISTRICT-686011.
4. THE KERALA STATE CO-OPERATIVE BANK LTD. COBANK TOWERS, PALAYAM,
THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING DIRECTOR,
PIN-695033.
5. THE DEPUTY GENERAL MANAGER, KERALA STATE CO-OPERATIVE BANK LTD,
PATHANAMTHITTA DISTRICT OFFICE, PATHANAMTHITTA, PIN-689645.
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 petitioners with the Kerala State
Cooperative Bank (Kerala Bank) 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 Court's order dated
20/03/2024 and upon hearing the arguments of SRI.O.D.SIVADAS, Advocate for
the petitioners and of SRI.KRISHNA T.C, SCGC for R1 to R3, the court
passed the following:
WP(C) No.13781/2022 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.13781/2022 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.13781/2022 5/5 Order Date : 23-01-2025
APPENDIX OF WP(C) 13781/2022
Exhibit P1 TRUE COPY OF THE NOTICE DATED 25.3.2022 ISSUED BY THE
5TH RESPONDENT TO THE 1ST PETITIONER
