Kerala High Court
Vallamkulam Service Cooperative Bank ... vs Union Of India on 21 January, 2025
Author: D.K. Singh
Bench: D. K. Singh
WP(C) No.9388/2020 1/5 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. 9388 OF 2020
PETITIONERS:
1. VALLAMKULAM SERVICE COOPERATIVE BANK LTD.NO.2163 VALLAMKULAM P.O.,
PATHANAMTHITTA DISTRICT, PIN-689 541, REPRESENTS BY ITS SECRETARY
2. KAVIYOOR SERVICE COOPERATIVE BANK LTD NO. A707, KAVIYOOR P.O.,
PATHANAMTHITTA DISTRICT, PIN-689582, REPRESENTED BY ITS SECRETARY
3. KUTTOOR SERVICE CO-OPERATIVE BANK LTD NO.A-708 KUTTOOR P.O.,
PATHANAMTHITTA DISTRICT, PIN-689 6551, REPRESENTED BY IS SECRETARY
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 DIRECTOR TAXES, REPRESENTED BY ITS CHAIRMAN,
DEPARTMENT OF REVENUE, MINISTRY OF FIANCE, GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI-110 0001
3. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KERALA REGION, MINISTRY
OF FINANCE, GOVERNMENT OF INDIA, CENTRAL REVENUE BUILDINGS, IS PRESS
ROAD, KOCHI-682 018
4. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE, 3RD FLOOR,
AATAKARA BHAVAN, KAWADIAR, THIRUVANANTHAPRUAM-695 003
5. INCOME TAX OFFICER (TDS) ARATTUKULAKKARA COMPLEX, A N PURAM,
ALAPPUZHA-688 011
6. THE KERALA STATE CO OPERATIVE BANK LTD, (FORMERLY PATHANAMTHITTA
DISTRICT CO OPERATIVE BANK), MYLAPRA ROAD-PIN-689 645, REPRESENTED
BY ITS DEPUTY GENERAL MANAGER
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 deduction of tax at source from the withdrawal of
petitioners from their fund maintained with the 6th respondent, in terms
of Section 194N of the Income Tax Act, 1961 and stay the operation of Ext
P5, P6 and P7 notices issued bythe 6th respondent Bank, 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 Court's order dated
04-07-2024 and upon hearing the arguments of M/S. S.SREEDEV & P.K.SATHEES
KUMAR, Advocates for the petitioners and SRI. CHRISTOPHER ABRAHAM, CG for
R2 to R5, the court passed the following:
WP(C) No.9388/2020 2/5 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.9388/2020 3/5 Order Date : 21-01-2025
W.P.(C) No.25930 of 2023 and conn.cases
2
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.9388/2020 4/5 Order Date : 21-01-2025
W.P.(C) No.25930 of 2023 and conn.cases
3
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.9388/2020 5/5 Order Date : 21-01-2025 APPENDIX OF WP(C) 9388/2020 EXHIBIT P1 TRUE COPY OF THE NOTIFICATION SO 3427/E DATED 20.09.2019 ISSUED BY THE 2ND RESPONDENT EXHIBIT P2 TRUE COPY OF THE NOTIFICATION SO 3719/E DATED 15.10.2019 ISSUED BY THE 2ND RESPONDENT EXHIBIT P3 TRUE COPY OF THE NOTIFICATION SO 3356/E DATED 28.09.2019 ISSUED BY THE 2ND RESPONDENT EXHIBIT P4 TRUE COPY OF THE NOTICE NO.ITO/TDS/ALP/2019-20 DATED 23.09.2019 ISSUED BY THE 5TH RESPONDENT EXHIBIT P5 TRUE COPY OF THE NOTICE DATED 13.03.2020 ISSUED TO THE 1ST PETITIONER BY THE 6TH RESPONDENT, WITH ENGLISH TRANSLATION EXHIBIT P6 TRUE COPY OF THE NOTICE DATED 13.03.2020 ISSUED TO THE 2ND PETITIONER BY THE 6TH RESPONDENT, WITH ENGLISH TRANSLATION EXHIBIT P7 TRUE COPY OF THE NOTICE DATED 13.03.2020 ISSUED TO THE 3RD PETITIONER BY THE 6TH RESPONDENT, WITH ENGLISH TRANSLATION EXHIBIT P8 TRUE COPY OF THE CIRCULAR NO.RBI/2013-14/653 DATED 24.6.2014 EXHIBIT P9 TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE MINISTER FOR CO-OPERATION TO THE FINANCE MINISTER GOVERNMENT OF INDIA EXHIBIT P10 TRUE COPY OF THE LETTER DO NO.370149/212/2019-TPL DATE
2..2020 OF THE MINISTER OF STATE FOR FINANCE, GOVERNMENT OF INDIA EXHIBIT P11 TRUE COPY OF THE GO(MS) NO.324/2016/ FIN DATED 15.8.2016