Disposed

Kerala Co-Operative Employees Union (Citu) v. State of Kerala

Kerala HC22 Nov 2016WP(C)/2559/2012

Case brief

AI extract

What is this about?

Court disposed of writ petitions filed by a union and banks challenging income tax notices on provident fund contributions. Following counsel's submission to narrow the scope, the court directed the respondent government to consider specific representations and dispose of them within three months.

What did the court decide?

Directs First Respondent to consider representations Exts.P5-P8 and dispose of the same within three months after hearing affected parties.

Kerala Co-Operative Employees Union (Citu) Vs State of… — Cooperative Societies | Kerala HC (2016)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE

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TUESDAY, THE 22ND DAY OF NOVEMBER 2016/1ST AGRAHAYANA, 1938

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WP(C).No. 2559 of 2012 (T)

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PETITIONER(S) :

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1. KERALA CO-OPERATIVE EMPLOYEES UNION (CITU) THIRUVANANTHAPURAM-1, REPRESENTED BY ITS SECRETARY.

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2. C.P.ANIL, ACCOUNTANT, CHERANELLOOR SERVICE CO-OPERATIVE BANK LTD., CHERANELLOOR, KANAYANNUR, ERNAKULAM, PIN-682 034, RESIDING AT CHIRAPURATH HOUSE, CHERAI P.O.

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3. T.R.SUNIL, ASSISTANT SECRETARY, VARAPPETTY SERVICE CO-OPERATIVE BANK LTD.NO.1015, VARAPPETTY-686 691, KOTHAMANGALAM, ERNAKULAM DISTRICT, RESIDING AT THAZHATHEKUDDY HOUSE, VARAPPETTY P.O., KOTHAMANGALAM.

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BY ADVS. SRI.THAMPAN THOMAS SRI.B.V.JOY SANKER

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RESPONDENT(S) :

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1. STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001.

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2. THE SECRETARY TO GOVERNMENT OF KERALA DEPARTMENT OF CO-OPERATION, SECRETARIAT, THIRUVANANTHAPURAM -695 001.

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3. THE UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE, NEW DELHI-110 001.

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4. THE JOINT COMMISSIONER OF INCOME TAX (TDS) C.R.BUILDING, I.S.PRESS ROAD, KOCHI-682 018.

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5. THE INCOME TAX OFFICER (TDS), KOCHI-682 018.

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R1 BY GOVERNMENT PLEADER SMT. M.M.JASMIN R3 BY ADV. SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL R3 TO R5 BY ADV. SRI.JOSE JOSEPH, S.C

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THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22-11-2016, ALONG WITH W.P(C).NO. 12634 OF 2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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Msd.

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WP(C).No. 2559 of 2012 (T)

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APPENDIX

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PETITIONER(S)' EXHIBITS :

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EXHIBIT P1 TRUE COPY OF THE CIRCULAR NO. 23/71 DATED 08.06.1971.

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EXHIBIT P2 TRUE COPY OF THE CIRCULAR NO. 22/81 DATED 15.05.1981.

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EXHIBIT P3 TRUE COPY OF THE CIRCULAR NO. 11/90 DATED 11.03.1990.

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EXHIBIT P4 TRUE COPY OF THE DRAFT OF THE TRUST DEED.

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EXHIBIT P5 TRUE COPY OF THE REPRESENTATION DATED 29.08.2010.

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EXHIBIT P6 TRUE COPY OF THE REPRESENTATION DATED 21.06.2011.

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EXHIBIT P7 TRUE COPY OF THE REPRESENTATION DATED 16.08.2011.

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EXHIBIT P8 TRUE COPY OF THE REPRESENTATION DATED 20.09.2011.

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EXHIBIT P9 TRUE COPY OF THE NOTICE DATED 12.01.2012.

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EXHIBIT P10 TRUE COPY OF THE REPLY DATED 24.01.2012.

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RESPONDENT(S)' EXHIBITS & ANNEXURES :

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ANNEXURE A: TRUE COPY OF THE CIRCULAR NO. 153 DATED 30TH NOVEMBER, 1974.

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ANNEXURE B: TRUE COPY OF THE LETTER GRANTING RECOGNITION TO ERNAKULAM DISTRICT CO-OPERATIVE BANK EMPLOYEES PROVIDENT FUND TRUST DATED 06.06.2011.

//TRUE COPY//

P.A.TO JUDGE.

Msd.

A.M. SHAFFIQUE, J.

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------------------------------------- W.P.(C) Nos. 2559 & 12634 of 2012

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Dated this the 22^nd day of November, 2016

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JUDGMENT

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W.P.(C) No.2559 of 2012 has been filed by the Kerala

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Co-operative Employees Union (CITU) and two of its office bearers. They sought for a direction challenging Ext.P9 and for a declaration that the Provident Fund Contribution of the employees of the Primary Co-operative Societies kept in the financing bank are exempted from payment of income tax. Petitioners also contend that in respect of employees of the Primary Co-operative Societies, a trust deed was formulated by the Government in 2010 which is produced as Ext.P4 for the purpose of utilisation of the provident fund in the respective Co-operative Societies. But despite issuing Exts.P5 to P8 representations, Government had not taken any action in the matter. Hence, petitioners sought for a direction to the Government to consider Exts.P5 to P8 representations and take further action in the matter.

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W.P.(C) Nos. 2559 & 12634 of 2012

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-2-

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W.P.(C) No.12634 of 2012 has been filed by a Co-

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operative Bank, inter alia seeking almost similar reliefs. Hence, I do not think it necessary to narrate the facts of the said case.

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A statement has been filed by the Income Tax

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Department clearly indicating under what circumstances a notice had been issued to the Society.

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It is fairly submitted by the learned counsel for the petitioners that in view of the statement filed by the Income Tax Department, the petitioners does not seek to challenge Ext.P9 and does not seek for declaration that there is income tax exemption for the amounts available with the respective Co-operative Societies. But seeks for a direction to the Government to consider Exts.P5 to P8 representations.

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Having regard to the limited request made by the learned counsel for the petitioners, these writ petitions are disposed of as under:

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(i) That the first respondent shall consider and dispose of Exts.P5 to P8 in W.P.(C) No.2559 of 2012, after hearing all

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W.P.(C) Nos. 2559 & 12634 of 2012

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-3-

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the affected parties, within a period of three months from the

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date of receipt of a copy of this judgment.

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Sd/A.M. SHAFFIQUE

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JUDGE

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Scl/22.11.2016

Kerala Co-Operative Employees Union (Citu) v. State of Kerala

Case brief

What is this about?

What did the court decide?

Kerala Co-Operative Employees Union (Citu) v. State of Kerala

Case brief

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