Kerala High Court
Malappuram District Lic Agent ... vs The Principal Chief Commissioner Of ... on 21 January, 2025
Author: D.K. Singh
Bench: D. K. Singh
WP(C) No.468/2022 1/6 Order Date : 21-01-2025
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE D. K. SINGH
Tuesday, the 21st day of January 2025 / 1st Magha, 1946
WP(C) NO. 468 OF 2022
PETITIONERS:
1. MALAPPURAM DISTRICT LIC AGENT CO-OPERATIVE SOCIETY LTD. NO. M - 675
P.O.THRIKKANDIYOOR, MALAPPURAM (DT), PIN-676104, REPRESENTED BY ITS
SECRETARY RADHAKRISHNAN K.
2. MALAPPURAM DISTRICT ABHARANA THOZHILALI CREDIT CO-OPERATIVE SOCIETY
LTD. NO.M-544, P.O.TIRUR, MALAPPURAM (DT.), PIN-676101, REPRESENTED
BY ITS SECRETARY AMBIKA C.
3. THALAKKAD VANITHA CO-OPERATIVE SOCIETY LTD. NO.M-684,
P.O.B.P.ANGADI, MALAPPURAM (DT), PIN-676102, REPRESENTED BY ITS
SECRETARY SOUDAMINI K.
4. THE THIRUNAVAYA CO-OPERATIVE URBAN SOCIETY LTD. NO.M-646,
P.O.EDAKULAM, MALAPPURAM (DT), PI-676302, REPRESENTED BY ITS
SECRETARY SUVARNA M.
5. TIRUR TALUK VANITHA CO-OPERATIVE SOCIETY LTD. NO.M-501,
P.O.THEKKUMMURI, MALAPPURAM (DT), PIN -676105, REPRESENTED BY TIS
SECRETARY ABITHA N.P.
6. TRIPRANGODE VANITHA CO-OPERATIVE SOCIETY LTD. NO.M-740,
P.O.KARATHUR, MALAPPURAM (DT), PIN-676108, REPRESENTED BY ITS
SECRETARY KADEEJATH SABNA.
7. KONDOTTY MUNICIPAL PATTIKAJATHI SERVICE CO-OPERATIVE SOCIETY LTD.
NO.M-560, P.O.KONDOTTY, MALAPPURAM (DT), PIN-673638, REPRESENTED BY
ITS SECRETARY VIJAYAKUMARI M.
RESPONDENTS:
1. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KERALA REGION,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, CENTRAL REVENUE BUILDING,
I.S.PRESS ROAD, KOCHI-682018.
2. THE COMMISSIONER OF INCOME TAX (TDS), C.R.BUILDING, I.S.PRESS ROAD,
KOCHI-682018.
3. THE MALAPPURAM DISTRICT CO-OPERATIVE BANK LTD. NO.4329, HEAD OFFICE,
PB NO.8, MALAPPURAM -676505, REPRESENTED BY ITS GENERAL MANAGER.
4. THE REGISTRAR OF CO-OPERATIVE SOCIETIES, JAWAHAR SAHAKARANA BHAVAN,
D.P.I.JUNCTION, THYCAUD P.O., THIRUVANANTHAPURAM-695014.
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
deduting TDS on cash withdrawal and stay all further proceedings pursuant
to Exhibit P1 proceedings pending final disposal of this Writ Petition
(civil).
WP(C) No.468/2022 2/6 Order Date : 21-01-2025
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
04/07/2024 and upon hearing the arguments of SRI. C.A. JOJO, Advocate for
the petitioners and of SRI. CHRISTOPHER ABRAHAM, Advocate for R1 & R2, the
court passed the following:
WP(C) No.468/2022 3/6 Order Date : 21-01-2025
W.P.(C) No.25930 of 2023 and conn.cases
1
D.K. SINGH, J.
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WP(C) Nos.26075/2019, 7908/2020, 8445/2020, 8333/2020, 8485/2020, 8388/2020,
8435/2020, 8582/2020, 8502/2020, 8598/2020, 8570/2020, 8498/2020, 8697/2020,
8713/2020, 8726/2020, 8744/2020, 8705/2020, 8762/2020, 8718/2020, 8835/2020,
8788/2020, 8737/2020, 8869/2020, 8957/2020, 8923/2020, 8909/2020, 8887/2020,
8993/2020, 8987/2020, 8932/2020, 8947/2020, 8921/2020, 8990/2020, 9001/2020,
9076/2020, 9083/2020, 9029/2020, 9013/2020, 9108/2020, 9009/2020, 9117/2020,
9319/2020, 9050/2020, 9038/2020, 9107/2020, 9051/2020, 9190/2020, 9200/2020,
9146/2020, 9207/2020, 9175/2020, 9170/2020, 9169/2020, 9223/2020, 9181/2020,
9186/2020, 9189/2020, 9237/2020, 9191/2020, 9218/2020, 9322/2020, 9215/2020,
9286/2020, 9276/2020, 9259/2020, 9279/2020, 9242/2020, 9266/2020, 9248/2020,
9268/2020, 9317/2020, 9288/2020, 9333/2020, 9187/2020, 9374/2020, 9353/2020,
9348/2020, 9349/2020, 9366/2020, 9379/2020, 9358/2020, 9347/2020, 9357/2020,
9345/2020, 9356/2020, 9359/2020, 9350/2020, 9362/2020, 9361/2020, 9355/2020,
9352/2020, 9346/2020, 9363/2020, 9386/2020, 9393/2020, 9370/2020, 9387/2020,
9395/2020, 9377/2020, 9392/2020, 9376/2020, 9394/2020, 9380/2020, 9365/2020,
9381/2020, 9391/2020, 9389/2020, 9368/2020, 9388/2020, 9403/2020, 9404/2020,
9405/2020, 9410/2020, 9407/2020, 9406/2020, 9408/2020, 9421/2020, 9422/2020,
9414/2020, 9415/2020, 9423/2020, 9419/2020, 9425/2020, 9428/2020, 9430/2020,
9431/2020, 9434/2020, 9433/2020, 9436/2020, 9432/2020, 9435/2020, 9438/2020,
9440/2020, 9449/2020, 9446/2020, 9448/2020, 9442/2020, 9441/2020, 9
444/2020,9445/2020, 9443/2020, 9447/2020, 9450/2020, 9452/2020, 9453/2020,
9454/2020,9457/2020, 9458/2020, 9461/2020, 9467/2020, 9468/2020, 9464/2020,
9470/2020, 9471/2020, 9469/2020, 9474/2020, 9475/2020, 9477/2020, 9472/2020,
9478/2020, 9479/2020, 9480/2020, 9483/2020, 9484/2020, 9486/2020, 9481/2020,
9485/2020, 9476/2020, 9482/2020, 9491/2020, 9493/2020, 9494/2020, 9495/2020,
9499/2020, 9505/2020, 9521/2020, 9518/2020, 9501/2020, 9524/2020, 9512/2020,
9511/2020, 9506/2020, 9504/2020, 9509/2020, 9510/2020, 9513/2020, 9515/2020,
9527/2020, 9522/2020, 9520/2020, 9529/2020, 9523/2020, 9546/2020, 9545/2020,
9547/2020, 9554/2020, 9552/2020, 9556/2020, 9566/2020, 9568/2020, 9569/2020,
9571/2020, 9574/2020, 9578/2020, 9575/2020, 9588/2020, 9597/2020, 9611/2020,
9607/2020, 9622/2020, 9633/2020, 9638/2020, 9643/2020, 9645/2020, 9659/2020,
9668/2020, 9679/2020, 9682/2020, 9690/2020, 9927/2020, 9939/2020, 9931/2020,
9930/2020, 9932/2020, 9937/2020, 9880/2020, 9696/2020, 9698/2020, 9694/2020,
9695/2020, 9705/2020, 9703/2020, 9706/2020, 9707/2020, 9712/2020, 9715/2020,
9717/2020, 9716/2020, 9720/2020, 9732/2020, 9730/2020, 9722/2020, 9724/2020,
WP(C) No.468/2022 4/6 Order Date : 21-01-2025
W.P.(C) No.25930 of 2023 and conn.cases
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9739/2020, 9731/2020, 9737/2020, 9741/2020, 9742/2020, 9773/2020, 9778/2020,
9769/2020, 9776/2020, 9783/2020, 9787/2020, 9789/2020, 9790/2020, 9793/2020,
9794/2020, 9797/2020, 9811/2020, 9812/2020, 9815/2020, 9818/2020, 9821/2020,
9823/2020, 9826/2020, 9832/2020, 9833/2020, 9834/2020, 9839/2020, 9842/2020,
9843/2020, 9851/2020, 9854/2020, 9860/2020, 9865/2020, 9869/2020, 9870/2020,
9877/2020, 9884/2020, 9895/2020, 9897/2020, 9899/2020, 9909/2020, 9910/2020,
9918/2020, 9920/2020, 9929/2020, 9933/2020, 9952/2020, 9955/2020, 9965/2020,
9979/2020, 25281/2022, 25368/2019, 32771/2019, 40579/2023, 468/2022,
15519/2020, 10016/2020, 10020/2020, 10018/2020, 10060/2020, 10203/2020,
10212/2020, 10235/2020, 10252/2020, 10259/2020, 10265/2020, 10262/2020,
10283/2020, 10302/2020, 10311/2020, 10321/2020, 10317/2020, 10320/2020,
10327/2020, 10432/2020, 10473/2020, 10650/2020, 10657/2020, 10651/2020,
10654/2020, 10659/2020, 10660/2020, 10662/2020, 10714/2020, 10729/2020,
10748/2020, 10791/2020, 10923/2020, 10981/2020, 11040/2020, 12042/2020,
12041/2020, 12040/2020, 12037/2020, 12231/2020, 12381/2020, 12387/2020,
12405/2020, 12897/2020, 13327/2020, 13527/2020, 13762/2020, 13975/2020,
14253/2020, 14549/2020, 14990/2020, 16558/2020, 17992/2020, 18916/2020,
18986/2020, 19254/2020, 19199/2020, 1756/2022, 3864/2022, 3865/2022,
3876/2022, 4018/2022, 4017/2022, 4022/2022, 4039/2022, 4041/2022, 4045/2022,
4048/2022, 4236/2022, 4412/2022, 4429/2022, 4543/2022, 4549/2022, 4578/2022,
4662/2022, 4820/2022, 5140/2022, 5607/2022, 5880/2022, 6611/2022, 8492/2022,
8580/2022, 8710/2022, 8847/2022, 8856/2022, 8984/2022, 8996/2022, 9016/2022,
9018/2022, 9219/2022, 9313/2022, 9322/2022, 9535/2022, 9595/2022, 9621/2022,
9964/2022, 9966/2022, 10029/2022, 10256/2022, 10300/2022, 10389/2022,
10472/2022, 10504/2022, 10539/2022, 10700/2022, 10714/2022, 10713/2022,
10727/2022, 10766/2022, 10753/2022, 10794/2022, 10802/2022, 10827/2022,
10963/2022, 10978/2022, 10988/2022, 11059/2022, 11066/2022,
11104/2022,22889/2020,28267/2020,821/2023, 11124/2022, 11154/2022,
11216/2022, 11245/2022, 11290/2022, 11308/2022, 11322/2022, 11363/2022,
9195/2020, 11449/2022, 11467/2022, 11494/2022, 11485/2022, 11602/2022,
11609/2022, 11612/2022, 9382/2020, 11623/2022, 9420/2020, 11720/2022,
11729/2022, 9457/2020, 11743/2022, 11749/2022, 11758/2022, 11761/2022,
11764/2022, 11779/2022, 11785/2022, 11882/2022, 11939/2022, 12069/2022,
12071/2022, 12072/2022, 12073/2022, 12077/2022, 12079/2022, 12081/2022,
12083/2022, 12088/2022, 12096/2022, 12098/2022, 12107/2022, 12211/2022,
12264/2022, 12284/2022, 12639/2022, 12742/2022, 12971/2022, 13023/2022,
WP(C) No.468/2022 5/6 Order Date : 21-01-2025
W.P.(C) No.25930 of 2023 and conn.cases
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13097/2022, 13201/2022, 13304/2022, 13412/2022, 13450/2022, 13766/2022,
13788/2022, 13796/2022, 13810/2022, 14024/2022, 14032/2022, 14033/2022,
14045/2022, 14040/2022, 14041/2022, 14043/2022, 14048/2022, 14050/2022,
14069/2022, 14124/2022, 14142/2022, 14209/2022, 14289/2022, 14508/2022,
14570/2022, 14791/2022, 15020/2022, 15169/2022, 15313/2022, 15380/2022,
15445/2022, 15513/2022, 15516/2022, 15652/2022, 15779/2022, 15810/2022,
16243/2022, 16333/2022, 16453/2022, 16513/2022, 18307/2022, 23644/2022,
23697/2022, 34053/2023
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Dated this the 21st day of January, 2025
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 lsn WP(C) No.468/2022 6/6 Order Date : 21-01-2025 APPENDIX OF WP(C) 468/2022 Exhibit P1 A TRUE COPY OF THE NOTICE DATED 23.12.2021 ISSUED BY THE 3RD RESPONDENT TO THE 1ST PETITIONER. Exhibit P2 A TRUE COPY OF THE NOTICE DATED 23.12.2021 ISSUED BY THE 3RD RESPONDENT TO THE 2ND PETITIONER. Exhibit P3 A TRUE COPY OF THE NOTICE DATED 23.12.2021 ISSUED BY THE B3RD RESPONDENT TO THE BR. MANAGER OF 3RD RESPONDENT TO THE 3RD PETITIONER.
Exhibit P4 A TRUE COPY OF THE NOTICE DATED 23.12.2021 ISSUED BY THE 3RD RESPONDENT TO THE 4TH PETITIONER. Exhibit P5 A TRUE COPY OF THE TDS DEDUCTION STATEMENT IN FORM NO.16A ISSUED TO THE 7TH PETITIONER. Exhibit P6 A TRUE COPY OF THE STAY ORDER IN WP(C) 26231/2021 DATED 23.11.2021.