Kerala High Court
The Pattambi Govt Employees Co ... vs Union Of India on 23 January, 2025
Author: D K Singh
Bench: D. K. Singh
WP(C) No.11766/2022 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. 11766 OF 2022
PETITIONERS:
1. THE PATTAMBI GOVT EMPLOYEES CO OPERATIVE SOCIETY LTD. NO.P.614,
PATTAMBI P.O., PALAKKAD-679303, REPRESENTED BY ITS SECRETARY
AJAYAKUMAR U.
2. PALAKKAD DISTRICT KERALA WATER AUTHRITY EMPLOYEES CO-OPERATIVE
SOCIETY LTD. NO.P.1095, KALAMANDAPAM P.O., PALAKKAD-678001,
REPRESENTED BY ITS SECRETARY RAVINDRAN K.
3. THIRUVAZHIYAD-KAIRADY CO-OPERATIVE CREDIT SOCIETY LTD. NO.P.508,
ADIPPERANDA, KAIRADY P.O., PALAKKAD-678510, REPRESENTED BY ITS
SECRETARY PRASAD C.G.
4. SREEKRISHNAPURAM BHAVAN NIRMANA SAHAKARANA SANGAM LTD. NO.P.814,
CHANTHAPPURA P.O., SREEKRISHNAPURAM, PALAKKAD-679513, REPRESENTED BY
ITS SECRETARY MURALI MOHAN.
5. POSTAL, TELEGAM, BSNL EMPLOYEES CO-OPERATIVE SOCIETY LTD. NO.1940,
THIRUVANANTHAPURAM, THIRUVANANTHAPURAM-695001, REPRESENTED BY ITS
SECRETARY SANDHYA RANI V.A.
6. THE PALAKKAD DISTRICT POSTAL, TELECOM AND BSNL EMPLOYEES CO-
OPERATIVE SOCIETY LTD. NO.P.638, KARALA STREET, KOPPAM,
PALAKKAD-678001.
7. VILAPPIL COMMERCIAL DEVELOPMENT CO-OPERATIVE SOCIETY LTD. NO.T.1825,
PULIYARAKONAM P.O., THIRUVANANTHAPURAM-695573, REPRESENTED BY ITS
SECRETARY AJITHA J.P.
8. VILAPPIL PANCHAYATH PRIMARY AGRICULTURAL CREDIT CO-OPERATIVE SOCIETY
LTD. NO.T.1624, VILAPPILSALA P.O., THIRUVANANTHAPURAM-695573,
REPRESENTED BY ITS SECRETARY SURESH KUMAR S.
9. KUNNATHUNAD TALUK KARSHAKA KSHEMA ULPANNA VIPANANA CO-OPERATIVE
SOCIETY LTD. NO.E 1312, VALAYANCHIRANAGAR P.O., PERUMBAVOOR,
ERNAKULAM-683556, REPRESENTED BY ITS SECRETARY M.P.ELDHO.
10. KATTAKADA AGRICULTURAL IMPROVEMENT CO-OPERATIVE SOCIETY LTD. NO.T
1543, KATTAKADA P.O., THIRUVANANTHAPURAM-695572, REPRESENTED BY ITS
SECRETARY GAYATHRI G.
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
WP(C) No.11766/2022 2/5 Order Date : 23-01-2025
OF FINANCE, GOVERNMENT OF INDIA, CENTRAL REVENUE BUILDINGS,
I.S.PRESS ROAD, KOCHI-682018.
4. THE KERALA STATE CO-OPERATIVE BANK LTD., PB NO.6515, CO-BANK TOWERS,
PALAYAM, THIRUVANANTHAPURAM-695033, REPRESENTED BY ITS CHIEF
EXECUTIVE OFFICER.
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
deduction 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 petition again coming on for orders upon perusing the petition
and the affidavit filed in support of WP(C) and this Copurt's order dated
20.03.2024 and upon hearing the arguments of M/S K.P.PRADEEP, HAREESH
M.R., SANAND RAMAKRISHNAN, T.T.BIJU, T.THASMI & M.J.ANOOPA, Advocates for
the petitioners, SRI. SHYAMDEEP S.SHENOY, CENTRAL GOVERNMENT COUNSEL for
R1 and of SRI. M.SASINDRAN, Advocate for R4, the court passed the
following:
WP(C) No.11766/2022 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.11766/2022 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.11766/2022 5/5 Order Date : 23-01-2025
APPENDIX OF WP(C) 11766/2022
Exhibit P1 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.
Exhibit P3 TRUE COPY OF THE ORDER DATED 10.2.2022 IN WP(C) NO.4442
OF 2022.
Exhibit P4 TRUE COPY OF CIRCULAR NO.GBT/14/2021-22 DATED 21.3.2022
ISSUED BY THE 4TH RESPONDENT.
