Kerala High Court
Unknown vs Present
Author: P.B.Suresh Kumar
Bench: P.B.Suresh Kumar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
FRIDAY, THE 9TH DAY OF FEBRUARY 2018 / 20TH MAGHA, 1939
WP(C).No. 37761 of 2015
-----------------
PETITIONERS
---------------
1 VILLIAPPALLY PANCHAYATH SERVICE CO-OPERATIVE BANK LTD.NO.D-2342
VATAKARA, KOZHIKODE DISTRICT - 673 542, REPRESENTED BY ITS
SECRETARY.
2 NADAKKUTHAZHA SERVICE CO-OPERATIVE BANK LTD NO. D 2668
NEAR GOVERNMENT DISTRICT HOSPITAL, VATAKARA, KOZHIKODE
DISTRICT - 673 001, REPRESENTED BY ITS SECRETARY.
3 THE CHEKKIAD SERVICE CO-OPERATIVE BANK LTD. NO. F 1657
P.O.CHEKKIAD, PARAKADAVU VIA, KOZHIODE DISTRICT - 673 509,
REPRESENTED BY ITS SECRETARY.
4 THE VALAYAM SERVICE CO-OPERATIVE BANK LTD NO. LL 120
VIA KALLACHI, P.O.VALAYAM - 673 517, REPRESENTED BY ITS
SECRETARY.
5 KUNNUMMAKKARA SERVICE CO-OPERATIVE BANK LTD NO. 7562
P.O.KUNNUMMAKKARA, KOZHIKODE DISTRICT - 673 308,
REPRESENTED BY ITS SECRETARY.
6 CHORODE SERVICE CO-OPERATIVE BANK LTD NO. LL 139
P.O.CHORODE, VATAKARA, KOZHIKODE DISTRICT - 673 106,
REPRESENTED BY ITS SECRETARY.
7 CHOMBAL SERVICE CO-OPERATIVE BANK LTD NO. 1478
P.O.CHOMBALA, KOZHIKODE DISTRICT - 673 308, REPRESENTED BY
ITS SECRETARY.
8 THE VILANGAD SERVICE CO-OPERATIVE BANK LTD NO. LL 131
P.O.VILANGAD, KOZHIKODE DISTRICT - 673 506, REPRESENTED BY
ITS SECRETARY.
9 THE KUTTIADI PANCHAYATH SERVICE CO-OPERATIVE BANK LTD NO. 1488
P.O.KUTTIADY, PIN - 673 508, REPRESENTED BY ITS SECRETARY.
10 IRINGANNUR SERVICE CO-OPERATIVE BANK LTD NO. F 1753
H.O.IRINGANNUR, VATAKARA KOZHIKODE DISTRICT - 673 514,
REPRESENTED BY ITS SECRETARY.
WP(C).No. 37761 of 2015 (U)
---------------------------
11 VANIMAL SERVICE CO-OPERATIVE BANK LTD NO. F 1662
P.O.KODIYUR, VIA KALLACHI - 673 515, REPRESENTED BY ITS
SECRETARY.
12 THE ERAMALA SERVICE CO-OPERATIVE BANK LTD NO. F 1044
P.O.ORKKATTERI, VATAKARA, KOZHIKODE DISTRICT - 673 501,
REPRESENTED BY ITS SECRETARY.
13 THE KAVILUMPARA SERVICE CO-OPERATIVE BANK LTD NO. LL 70
P.O.KAVILUMPARA, KOZHIKODE DISTRICT - 673 513, REPRESENTED
BY ITS SECRETARY
14 THE NADAPURAM SERVICE CO-OPERATIVE BANK LTD NO. F 721
P.O.KALLACHI, KOZHIKODE DISTRICT - 673 506, REPRESENTED BY ITS
SECRETARY
15 THE EDACHERY SERVICE CO-OPERATIVE BANK LTD NO. 9349
P.O.EDACHERI, VATAKARA, KOZHIKODE DISTRICT - 673 502,
REPRESENTED BY ITS SECRETARY
16 THE URALUNGAL SERVICE CO-OPERATIVE BANK LTD NO. 7264
MADAPPALLY COLLEGE P.O., KOZHIKODE, REPRESENTED BY ITS
SECRETARY.
17 THE MARUTHONKARA SERVICE CO-OPERATIVE BANK LTD NO. D 2461
P.O.ADUKKATH, KOZHIKODE DISTRICT - 673 508, REPRESENTED BY
ITS SECRETARY
18 THE ONCHIYAM SERVICE CO-OPERATIVE BANK LTD NO. F 1174
P.O.ONCHIYAM, KOZHIKODE DISTRICT - 673 308, REPRESENTED BY
ITS SECRETARY
19 PONMERI SERVICE CO-OPERATIVE BANK LTD NO. D 2677
P.O.PONMERIPARAMBIL, KOZHIKODE DISTRICT - 673 542,
REPRESENTED BY ITS SECRETARY.
20 KOTTAPPALLY SERVICE CO-OPERATIVE BANK LTD NO. D 2723
P.O.KOTTAPPALLY, VIA VILLIAPPALLY - 673 542, REPRESENTED BY
ITS SECRETARY.
21 THE PURAMERI SERVICE CO-OPERATIVE BANK LTD NO. F 1271
P.O.PURAMERI, KOZHIKODE DISTRICT - 673 503, REPRESENTED BY
ITS SECRETARY
22 THE BADAGARA CO-OPERATIVE RURAL BANK LTD NO. F 1264
BANK BUILDING, VO ROAD, VATAKARA - 673 101, REPRESENTED BY
ITS SECRETARY.
WP(C).No. 37761 of 2015 (U)
---------------------------
23 THE KAKKATTIL CO- OPERTIVE RURAL BANK LTD NO. F 1270
P.O.KAKKATTIL, KOZHIKODE DISTRICT - 673 507, REPRESENTED BY
ITS SECRETARY.
24 THE AZHIYUR SERVICE CO-OPERATIVE BANK LTD NO. 7893
P.O.ALIYUR, KOZHIKODE DISTRICT - 673 309, REPRESENTED BY ITS
SECRETARY.
BY ADVS.SMT.BINDUMOL JOSEPH
SRI.B.S.SYAMANTHAK
RESPONDENTS:
----------------
1. COMMISSIONER OF INCOME TAX
OFFICE OF COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN,
NEW ANNEXRE BUILDING (NORTH BLOCK), MANACHIRA,
KOZHIKODE - 673 001.
2. INCOME TAX OFFICER (TDS)
OFFICE OF THE INCOME TAX OFFICER(TDS), 3RD FLOOR, AAYAKAR
BHAVAN, MANANCHIRA, KOZHIKODE - 673 001.
R1,R2 BY SRI.K.M.V.PANDALAI, SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 09-02-2018,
ALONG WITH WPC NO. WPC 38786/2015 AND WPC NO.37763/2015 THE COURT
ON THE SAME DAY DELIVERED THE FOLLOWING:
sdr/-
WP(C).No. 37761 of 2015 (U)
------------------------------
APPENDIX
------
PETITIONER(S)' EXHIBITS
---------------------------
P1 - TRUE COPY OF THE RELEVANT PORTION OF THE AMENDED BYELAWS
SHOWING THE PRIMARY OBJECTIVE OF THE SOCIETY.
P2 - TRUE COPY OF THE RELEVANT PORTION OF THE AMENDED BYELAW SHOWING THE
PRIMARY OBJECTIVE OF THE SOCIETY.
P3 - TRUE COPY OF THE RELEVANT PORTION OF THE AMENDED BYELAW SHOWING THE
PRIMARY OBJECTIVE OF THE SOCIETY.
P4 - TRUE COPY OF THE CATEGORIZATION STATEMENT/CERTIFICATE ISSUED BY THE
JOINT REGISTRAR (GENERAL) KOZHIKODE CATEGORIZING THE PETITIONER
SOCIETY AS PRIMARY AGRICULTURAL CREDIT SOCIETY.
P5 - TRUE COPY OF THE RELEVANT PORTION OF THE AMENDED BYELAW SHOWING THE
PRIMARY OBJECTIVE OF THE SOCIETY.
P6 - TRUE COPY OF THE RELEVANT PORTION OF THE AMEDED BYELAW SHOWING THE
PARIMARY OBJECTIVE OF THE SOCIETY.
P7 - TRUE COPY OF THE RELEVANT PORTION OF THE AMENDED BYELAW SHOWING
THE PRIMARY OBJECTIVE OF THE SOCIETY.
P8 - TRUE COPY OF THE RELEVANT PORTION OF THE AMENDED BYELAW SHOWING THE
PRIMARY OBJECTIVE OF THE SOCIETY.
P9 - TRUE COPY OF THE CATEGORIZATION STATEMENT/CERTIFICATE ISSUED BY THE
JOINT REGISTRAR (GENERAL) KOZHIKODE CATEGORIZING THE PETITIONER
SOCIETY AS PRIMARY AGRICULTURAL CREDIT SOCIETY.
P10 - TRUE COPY OF THE RELEVANT PORTION OF THE AMENDED BYELAW SHOWING THE
PRIMARY OBJECTIVE.
P11 - TRUE COPY OF THE RELEVANT PORTION OF THE AMENDED BYELAW SHOW BY THE
PRIMARY OBJECTIVE.
WP(C).No. 37761 of 2015 (U)
------------------------------
P12 - TRUE COPY OF THE RELEVANT PORTION OF THE AMENDED BYELAW
SHOWING THE PRIMARY OBJECTIVE OF THE SOCIETY.
P13 - TRUE COPY OF THE RELEVANT PORTION OF THE AMENDED BYELAW
SHOWING THE PRIMARY OBJECTIVE OF THE SOCIETY.
P14 - TRUE COPY OF THE RELEVANT PORTION OF THE AMENDED BYELAW
SHOWING THE PRIMARY OBJECTIVE OF THE SOCIETY.
P15 - TRUE COPY OF THE RELEVANT PORTION OF THE AMENDED BYELAW
SHOWING THE PRIMARY AND MAIN OBJECTIVE.
P16 - TRUE COPY OF THE RELEVANT PORTION OF THE AMENDED BYELAW
SHOWING THE PRIMARY OBJECTIVE OF THE SOCIETY.
P17 - TRUE COPY OF THE RELEVANT PORTION OF THE AMENDED BYELAW
SHOWING THE PRIMARY OBJECTIVE OF THE SOCIETY.
P18 - TRUE COPY OF THE RELEVANT PORTION OF THE AMENDED BYELAW
SHOWING THE PRIMARY OBJECTIVE OF THE SOCIETY.
P19 - TRUE COPY OF THE CATEGORIZATION STATEMENT/CERTIFICATE
ISSUED BY THE JOINT REGISTRAR (GENERAL) KOZHIKODE
CATEGORIZING THE PETITIONER SOCIETY AS
PRIMARY AGRICULTURAL CREDIT SOCIETY.
P20 - TRUE COPY OF THE RELEVANT PORTION OF THE AMENDED BYELAW
SHOWING THE PRIMARY OBJECTIVE OF THE SOCIETY.
P21 - TRUE COPY OF THE RELEVANT PORTION OF THE AMENDED BYELAW
SHOWING THE PRIMARY OBJECTIVE OF THE SOCIETY.
P22 - A TRUE COPY OF THE ORDER PASSED BY THE RESERVE BANK OF
INDIA IN THIS REGARD ON 25.10.2013 WITH RESPECT TO
CHAKKTTAPARA SERVICE CO- OPERATIVE BANK
LTD NO. F 1675, CHAKKITTAPARA P.O., KOZHIKODE DISTRICT.
P23 - A TRUE COPY OF THE RELEVANT PORTION OF THE BYELAWS OF THE
CHAKKITTAPARA SERVICE CO-OPERATIVE BANK.
P24 - A TRUE COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT TO THE
PETITIONER NO.1 DT. 18.08.2015.
P25 - A TRUE COPY OF THE REPLY DT. 15.9.2015 SUBMITTED BY
THE PETITIONER BEFORE THE 2ND RESPONDENT.
WP(C).No. 37761 of 2015 (U)
------------------------------
P26 - A TRUE COPY OF THE NOTICE DT. 14.9.2015 ISSUED
BY THE 2ND RESPONDENT TO THE PETITIONER NO.1.
P27 - A TRUE COPY OF THE NOTICE DT. 17.8.2015 ISSUED TO THE
PETITIONER NO.2 BY THE 2ND RESPONDENT.
P28 - A TRUE COPY OF THE REPLY SUBMITTED BY THE 2ND
PETITIONER DT. 03.9.2015.
P29 - A TRUE COPY OF THE NOTICE DT. 14.9.2015 ISSUED
BY THE 2ND RESPONDENT TO THE PETITIONER NO.2.
P30 - A TRUE COPY OF THE NOTICE DT. 10.9.2015 ISSUED
BY THE 2ND RESPONDENT TO THE PETITIONER NO.3.
P31 - A TRUE COPY OF THE REPLY DT. 15.9.2015 SUBMITTED BY
THE 3RD PETITIONER.
P32- A TRUE COPY OF THE NOTICE ISSUED TO THE 2ND RESPONDENT
TO THE 4TH PETITIONER DT. 18.8.2015 WITH RESPECT TO
DEDUCTION OF TAX AT SOURCE ON INTEREST PAYMENT.
P33- A TRUE COPY OF THE NOTICE DT. 14.9.2015 ISSUED BY
THE 2ND RESPONDENT
P34- A TRUE COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT
DT. 17.8.2015 REQUIRING TAX DEDUCTION AT SOURCE ON INTEREST
PAYMENT.
P35 - A TRUE COPY OF THE NOTICE DT. 10.9.2015 ISSUED TO THE 5TH
PETITIONER.
P36 - A TRUE COPY OF THE NOTICE DT. 17.8.2015 ISSUED BY THE 2ND
RESPONDENT TO THE PETITIONER.
P37 - A TRUE COPY OF THE NOTICE ISSUED BY THE 2ND
RESPONDENT DT. 17.8.2015 REQUIRING IT TAX DEDUCTION AT
SOURCE ON INTEREST PAYMENT.
P38 - A TRUE COPY OF THE REPLY ISSUED BY THE 7TH PETITIONER DT.
03.9.2015.
P39 - A TRUE COPY OF THE NOTICE DT. 17.8.2015 ISSUED BY
THE 2ND RESPONDENT TO THE PETITIONER.
WP(C).No. 37761 of 2015 (U)
------------------------------
P40 - A TRUE COPY OF THE NOTICE DT. 14.9.2015 ISSUED BY
THE 2ND RESPONDENT TO THE PETITIONER NO.8.
P41 - A TRUE COPY OF THE NOTICE ISSUED BY THE 2ND
RESPONDENT DT. 17.8.2015 REQUIRING IT TAX DEDUCTION AT
SOURCE ON INTEREST PAYMENT.
P42 - A TRUE COPY OF THE NOTICE DT. 14.9.2015 ISSUED BY THE 2ND
RESPONDENT TO THE PETITIONER.
P43 - A TRUE COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT
DT. 17.8.2015 REQUIRING IT TAX DEDUCTION AT SOURCE ON
INTEREST PAYMENT.
P44 - A TRUE COPY OF THE REPLY ISSUED BY THE 12TH PETITIONER DT.
09.09.2015.
P45 - A TRUE COPY OF THE NOTICE D.T 14.9.205 ISSUED TO THE 12TH
PETITIONER.
P46 - A TRUE COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT DT.
17.8.2015 REQUIRING IT TAX DEDUCTION AT SOURCE ON INTEREST PAYMENT.
P47 - A TRUE COPY OF THE NOTICE DT. 14.9.2015 SERVED ON THE PETITIONER BY
THE 2ND RESPONDENT.
P48 - A TRUE COPY OF THE REPLY DT. 25.11.2015 SUBMITTED BY THE
PETITIONER.
P49 - A TRUE COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT DT.
18.8.2015 REQUIRING IT TAX DEDUCTION AT SOURCE ON INTEREST PAYMENT.
P50 - A TRUE COPY OF THE REPLY ISSUED BY THE 16TH PETITIONER DT.
03.9.2015.
P51 - A TRUE COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT DT.
17.8.2015
REQUIRING IT TAX DEDUCTION AT SOURCE ON INTEREST PAYMENT.
P52 - A TRUE COPY OF THE NOTICE DT. 14.9.2015 ISSUED TO THE 18TH
PETITIONER.
WP(C).No. 37761 of 2015 (U)
------------------------------
P53- A TRUE COPY OF THE NOTICE DT. 14.9.2015 ISSUED TO THE 21ST
PETITIONER.
P54 - A TRUE COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT DT.
17.8.2015 REQUIRING IT TAX DEDUCTION AT SOURCE ON INTEREST PAYMENT.
P55 - A TRUE COPY OF THE REPLY ISSUED BY THE 2ND PETITIONER DT.
03.9.2015.
P56 - A TRUE COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT
DT. 17.8.2015 REQUIRING IT TAX DEDUCTION AT SOURCE ON
INTEREST PAYMENT.
P57 - A TRUE COPY OF THE NOTICE DT. 10.9.2015 SERVED ON THE
PETITIONER BY THE 2ND RESPONDENT.
P58 - A TRUE COPY OF THE REPLY SUBMITTED BY THE 24TH PETITIONER.
P59 - A TRUE COPY OF THE JUDGMENT OF THE HON'BLE HIGH COURT OF
KARNATAKA IN INCOME TAX APPEAL NO. 100082/2014 DT. 21.9.2015.
RESPONDENTS EXHIBITS NIL
-----------------------
/TRUE COPY/
sdr/- PA TO JUDGE
P.B.SURESH KUMAR, J.
b