Dismissed

The Provincial Superior, Carmalite Provincial House v. the Union of India

Kerala HC13 Jul 2021WA/518/2015

Case brief

AI extract

What is this about?

Writ appeals dismissed. The Court held that salaries paid to nuns and priests are liable for TDS under Section 192 of the Income Tax Act. CBDT circulars cannot override statutory provisions. The principle of diversion of income by overriding title does not apply. Relief granted only prospectively from 2014 due to departmental mistake.

What did the court decide?

Dismissed with prospective effect from 2014

The Provincial Superior, Carmalite Provincial House Vs… — Service and Employment | Kerala HC (2021)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT

¶2

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶3

¶4

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶5

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶6

WA NO. 410 OF 2015

¶7

AGAINST THE JUDGMENT IN WPC 35546/2014 OF HIGH COURT OF KERALA, ERNAKULAM

¶8

APPELLANT/PETITIONER:

¶9

THE PROVINCIAL SUPERIOR,

¶10

NIRMALRANI PROVINCIAL HOUSE (FRANCISCAN CLARIST CONGREGATION),

¶11

MURIKKASSERY,IDUKKI DISTRICT 685 604

¶12

BY ADVS. SRI.JOSEPH KODIANTHARA (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA

¶13

RESPONDENTS/RESPONDENTS:

¶14

1 THE UNION OF INDIA REP BY THE SECRETARY, MINISTRY OF FINANCE,NORTH BLOCK, NEW DELHI 110001

¶15

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B SASTRI ROAD, KOTTAYAM 686 001

¶16

¶17

W.A. No.410/15 & Conn. Cases

¶18

3 THE REGIONAL DEPUTY DIRECTOR HIGHER SECONDARY EDUCATION

¶19

KOTTAYAM 686 001

¶20

4 THE DISTRICT TREASURY OFFICER IDUKKI

¶21

THODUPUZHA 685 584

¶22

5 THE DEPUTY DIRECTOR OF EDUCATION IDUKKI, THODUPUZHA 685 584

¶23

6 THE SUB TREASURY OFFICER ADIMALI 685 561

¶24

7 THE SUB TREASURY OFFICER KATTAPPANA 685 508

¶25

8 THE SUB TREASURY OFFICER PAINAVU 685 603

¶26

9 THE SUB TREASURY OFFICER MURIKKASSERY 685 604

¶27

ADV.SHAMSUDHEEN V.K., SR. GOVT. PLEADER ADV.CHRISTOPHER ABRAHAM, SC

¶28

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A. Nos.411, 414, 426, 427, 428, 429, 430, 434, 435, 436, 440, 441, 444, 445, 446, 447, 448, 451, 465, 466, 468, 469, 473, 474, 475, 476, 477, 492, 493, 494, 495, 496, 497, 498, 499, 507, 508, 509, 510, 511, 512, 513, 514, 515, 516, 517, 518 and 701 of 2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶29

¶30

W.A. No.410/15 & Conn. Cases

¶31

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶32

PRESENT

¶33

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶34

¶35

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 411 OF 2015

¶36

AGAINST THE JUDGMENT IN WPC 35555/2014 OF HIGH COURT OF KERALA, ERNAKULAM

¶37

APPELLANT/PETITIONER:

¶38

THE PROVINCIAL SUPERIOR,

¶39

S.H. NAVAJYOTHI PROVINCIAL HOUSE RAJAMUDY,

¶40

IDUKKI DISTRICT 685 604

¶41

BY ADVS. SRI.JOSEPH KODIANTHARA (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA

¶42

RESPONDENTS/RESPONDENTS:

¶43

1 THE UNION OF INDIA REP BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001

¶44

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS L.B SASTRI ROAD KOTTAYAM 686 001

¶45

3 THE REGIONAL DEPUTY DIRECTOR

¶46

¶47

W.A. No.410/15 & Conn. Cases

¶48

HIGHER SECONDARY EDUCATION

¶49

KOTTAYAM 686 001

¶50

4 THE DISTRICT TREASURY OFFICER

¶51

IDUKKI

¶52

THODUPUZHA 685 584

¶53

ADV.CHRISTOPHER ABRAHAM, SC

¶54

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A. No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶55

¶56

W.A. No.410/15 & Conn. Cases

¶57

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶58

PRESENT

¶59

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶60

¶61

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶62

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 414 OF 2015

¶63

AGAINST THE JUDGMENT IN WPC 35556/2014 OF HIGH COURT OF KERALA, ERNAKULAM

¶64

APPELLANT/PETITIONER:

¶65

THE PROVINCIAL SUPERIOR, SABS JAI MATHA PROVINCE, MARIAPURAM,

¶66

IDUKKI DISTRICT - 685 604.

¶67

BY ADVS. SRI.JOSEPH KODIANTHARA (SR.)

¶68

SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA

¶69

RESPONDENTS/ RESPONDENTS:

¶70

1 THE UNION OF INDIA, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001.

¶71

2 THE INCOME TAX OFFICER (TDS), PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD,

¶72

KOTTAYAM - 686 001.

¶73

W.A. No.410/15 & Conn. Cases 6

¶74

3	THE REGIONAL DEPUTY DIRECTOR,
	HIGHER SECONDARY EDUCATION,
	KOTTAYAM - 686 001.
4	THE DISTRICT TREASURY OFFICER, IDUKKI,
	THODUPUZHA - 685 584.
	ADV.CHRISTOPHER ABRAHAM, SC

¶75

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶76

¶77

W.A. No.410/15 & Conn. Cases

¶78

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶79

PRESENT

¶80

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶81

¶82

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶83

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶84

WA NO. 426 OF 2015

¶85

AGAINST THE JUDGMENT IN WPC 35/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶86

APPELLANT/PETITIONER :

¶87

THE SISTER SUPERIOR, FRANCISCAN MISSIONARY OF ST.CLARE, THIRUVANCHOOR P.O., KOTTAYAM - 686 019.

¶88

BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶89

RESPONDENTS/RESPONDENTS :

¶90

1 THE UNION OF INDIA, REP. BY THE SECRETARY, MINISTRY OF FINANCE,

¶91

NORTH BLOCK, NEW DELHI - 110 001.

¶92

2 THE INCOME TAX OFFICER (TDS), PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001.

¶93

3 THE DISTRICT TREASURY OFFICER, KOTTAYAM - 686 001.

¶94

4 THE DEPUTY DIRECTOR OF COLLEGIATE EDUCATION, NEAR FIRE STATION, VAYASKARA KUNNU, PALACE ROAD, KOTTAYAM - 686 001.

¶95

W.A. No.410/15 & Conn. Cases 8

¶96

5 THE DISTRICT TREASURY OFFICER, IDUKKI,

¶97

THODUPUZHA - 685 584.

¶98

ADV.CHRISTOPHER ABRAHAM, SC

¶99

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶100

¶101

W.A. No.410/15 & Conn. Cases

¶102

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶103

PRESENT

¶104

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶105

¶106

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶107

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶108

WA NO. 427 OF 2015

¶109

AGAINST THE JUDGMENT IN WPC 38/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶110

APPELLANT/PETITIONER :

¶111

THE PROVINCIAL SUPERIOR, S.H.PROVINCIAL HOUSE, PAREL,

¶112

CHANGANCHERRY.

¶113

BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶114

RESPONDENTS/RESPONDENTS :

¶115

1 UNION OF INDIA, REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001.

¶116

2 THE INCOME TAX OFFICER (TDS), PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001.

¶117

3 THE DEPUTY DIRECTOR OF EDUCATION, KOTTAYAM - 686 001.

¶118

4 THE REGIONAL DEPUTY DIRECTOR OF COLLEGIATE EDUCATION, NEAR FIRE STATION, VAYASKARA KUNNU, PALACE ROAD,

¶119

¶120

W.A. No.410/15 & Conn. Cases

¶121

KOTTAYAM - 686 001.

¶122

5 THE DISTRICT TREASURY OFFICER KOTTAYAM - 686 001.

¶123

ADV.CHRISTOPHER ABRAHAM, SC

¶124

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶125

¶126

W.A. No.410/15 & Conn. Cases

¶127

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶128

PRESENT

¶129

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶130

¶131

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶132

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶133

WA NO. 428 OF 2015

¶134

AGAINST THE JUDGMENT IN WPC 40/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶135

APPELLANT/PETITIONER :

¶136

THE PROVINCIAL SUPERIOR, SAN JOE PROVINCE, FRANCISCAN CLARIST CONGREGATION,

¶137

THUCKLAY, AZHAKIYAMANDAPAM,

¶138

K.K.DISTRICT, TAMILNADU.

¶139

BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶140

RESPONDENTS/RESPONDENTS :

¶141

1 THE UNION OF INDIA, REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001.

¶142

2 THE INCOME TAX OFFICER (TDS), PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001.

¶143

3 THE DEPUTY DIRECTOR OF EDUCATION, GENERAL EDUCATION DEPARTMENT, PALACE ROAD,

¶144

¶145

W.A. No.410/15 & Conn. Cases

¶146

KOTTAYAM - 686 001.

¶147

4 THE DISTRICT TREASURY OFFICER, KOTTAYAM - 686 001.

¶148

ADV.CHRISTOPHER ABRAHAM, SC

¶149

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶150

¶151

W.A. No.410/15 & Conn. Cases

¶152

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶153

PRESENT

¶154

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶155

¶156

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶157

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 429 OF 2015

¶158

AGAINST THE JUDGMENT IN WPC 63/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶159

APPELLANT/PETITIONER :

¶160

THE PROVINCIAL SUPERIOR, ST.MARY'S PROVINCE, SISTERS OF DESTITUTE, CHUNANGANVELY, ALUVA - 686 122.

¶161

BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶162

RESPONDENTS/RESPONDENTS :

¶163

1 THE UNION OF INDIA, REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001.

¶164

2 THE INCOME TAX OFFICER (TDS), PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001.

¶165

3 THE DEPUTY DIRECTOR OF EDUCATION, KOTTAYAM - 686 001.

¶166

4 THE DISTRICT TREASURY OFFICER, KOTTAYAM - 686 001.

¶167

ADV.CHRISTOPHER ABRAHAM, SC

¶168

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶169

¶170

W.A. No.410/15 & Conn. Cases

¶171

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶172

PRESENT

¶173

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶174

¶175

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶176

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶177

WA NO. 430 OF 2015

¶178

AGAINST THE JUDGMENT IN WPC 34/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶179

APPELLANT/PETITIONER:

¶180

THE SUPERIOR GENERAL, ST.MARTHAS GENERALATE, ST.MARTHAS CONGREGATION, VALLICHIRA P.O., PALA - 686 592.

¶181

BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶182

RESPONDENTS/RESPONDENTS:

¶183

1 THE UNION OF INDIA, REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001.

¶184

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001.

¶185

3 THE DISTRICT TREASURY OFFICER, IDUKKI, THODUPUZHA - 685 584.

¶186

¶187

W.A. No.410/15 & Conn. Cases

¶188

THE DISTRICT TREASURY OFFICER, KOTTAYAM - 686 001. 4

¶189

ADV.CHRISTOPHER ABRAHAM, SC

¶190

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶191

¶192

W.A. No.410/15 & Conn. Cases

¶193

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶194

PRESENT

¶195

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶196

¶197

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶198

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶199

WA NO. 434 OF 2015

¶200

AGAINST THE JUDGMENT IN WPC 22299/2014 OF HIGH COURT OF KERALA, ERNAKULAM

¶201

APPELLANTS/PETITIONERS:

¶202

1 FR.SABU.P.THOMAS LOYOLA COLLEGE OF SOCIAL SCIENCES, SREEKARIAM, THIRUVANANTHAPURAM.

¶203

2 KERALA JESUIT SOCIETY

¶204

CHRIST HALL, MALAPPARAMBA, CALICUT-673009, REPRESENTED BY ITS' SECRETARY & TREASURER FR.PETER MULLUPARAMPIL.

¶205

BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMT.G.MINI SRI.P.S.SREEPRASAD

¶206

RESPONDENTS/RESPONDENTS:

¶207

1 UNION OF INDIA REPRESENTED BY SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001.

¶208

2 CENTRAL BOARD OF DIRECT TAXES REPRESENTED BY SECRETARY, NORTH BLOCK, NEW DELHI-110001.

¶209

3 THE COMMISSIONER OF INCOME TAX (TDS) CENTRAL REVENUE BUILDING, IS PRESS ROAD, COCHIN-682018.

¶210

¶211

W.A. No.410/15 & Conn. Cases

¶212

4 INCOME TAX OFFICER (TDS) OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX (TDS), AYAKAR BHAVAN, KAUDIAR, THIRUVANANTHAPURAM-3.

¶213

5 JOINT COMMISSIONER OF INCOME TAX (TDS) AYAKAR BHAVAN, KAUDIAR, THIRUVANANTHAPURAM-3.

¶214

6 DEPUTY DIRECTOR OF COLLEGIATE EDUCATION KOLLAM-691001.

¶215

7 SUB TREASURY OFFICER VANCHIYOOR, THIRUVANANTHAPURAM-695035.

¶216

ADV.CHRISTOPHER ABRAHAM, SC

¶217

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶218

¶219

W.A. No.410/15 & Conn. Cases

¶220

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶221

PRESENT

¶222

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶223

¶224

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶225

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶226

WA NO. 435 OF 2015

¶227

AGAINST THE JUDGMENT IN WPC 22357/2014 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANTS/PETITIONERS:

¶228

1 FR.V.Y.DASAPPAN ST. XAVIERS' COLLEGE, THUMBA, THIRUVANANTHAPURAM-15.

¶229

2 KERALA JESUIT SOCIETY CHRIST HALL, MALAPPARAMBA, CALICUT-673009, REPRESENTED BY ITS' SECRETARY & TREASURER FR.PETER MULLUPARAMPIL.

¶230

BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMT.G.MINI SRI.P.S.SREE PRASAD

¶231

RESPONDENTS/RESPONDENTS:

¶232

1 UNION OF INDIA REPRESENTED BY SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001.

¶233

2 CENTRAL BOARD OF DIRECT TAXES REPRESENTED BY SECRETARY, NORTH BLOCK, NEW DELHI-110001.

¶234

3 THE COMMISSIONER OF INCOME TAX (TDS) CENTRAL REVENUE BUILDING, IS PRESS ROAD, COCHIN-682018.

¶235

¶236

W.A. No.410/15 & Conn. Cases

¶237

4 INCOME TAX OFFICER (TDS) OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX (TDS), AYAKAR BHAVAN, KAUDIAR, THIRUVANANTHAPURAM-3.

¶238

5 JOINT COMMISSIONER OF INCOME TAX (TDS) AYAKAR BHAVAN, KAUDIAR, THIRUVANANTHAPURAM-3.

¶239

6 DEPUTY DIRECTOR OF COLLEGIATE EDUCATION KOLLAM-691001.

¶240

7 SUB TREASURY OFFICER THIRUVANANTHAPURAM-695001.

¶241

ADV.CHRISTOPHER ABRAHAM, SC

¶242

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶243

¶244

W.A. No.410/15 & Conn. Cases

¶245

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶246

PRESENT

¶247

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶248

¶249

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶250

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶251

WA NO. 436 OF 2015

¶252

AGAINST THE JUDGMENT IN WPC 22304/2014 OF HIGH COURT OF KERALA, ERNAKULAM

¶253

APPELLANTS/PETITIONERS:

¶254

1 FR.SUNNY JOSE PRINCIPAL, ST. XAVIERS' COLLEGE, THUMBA, THIRUVANANTHAPURAM-15.

¶255

2 KERALA JESUIT SOCIETY CHRIST HALL, MALAPPARAMBA, CALICUT-673009, REPRESENTED BY ITS' SECRETARY & TREASURER FR.PETER MULLUPARAMPIL.

¶256

BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMT.G.MINI SRI.P.S.SREEPRASAD

¶257

RESPONDENTS/RESPONDENTS:

¶258

1 UNION OF INDIA REPRESENTED BY SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001.

¶259

2 CENTRAL BOARD OF DIRECT TAXES REPRESENTED BY SECRETARY, NORTH BLOCK, NEW DELHI-110001.

¶260

3 THE COMMISSIONER OF INCOME TAX (TDS) CENTRAL REVENUE BUILDING, IS PRESS ROAD, COCHIN-682018.

¶261

¶262

W.A. No.410/15 & Conn. Cases

¶263

4 INCOME TAX OFFICER (TDS) OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX (TDS), AYAKAR BHAVAN, KAUDIAR, THIRUVANANTHAPURAM-3.

¶264

5 JOINT COMMISIONER OF INCOME TAX (TDS) AYAKAR BHAVAN, KAUDIAR, THIRUVANANTHAPURAM-3.

¶265

6 DEPUTY DIRECTOR OF COLLEGIATE EDUCATION KOLLAM-691001.

¶266

7 SUB TREASURY OFFICER KAZHAKKOOTTAM, THIRUVANANTHAPURAM-695001.

¶267

ADV.CHRISTOPHER ABRAHAM, SC

¶268

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶269

¶270

W.A. No.410/15 & Conn. Cases

¶271

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶272

PRESENT

¶273

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶274

¶275

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶276

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶277

WA NO. 440 OF 2015

¶278

AGAINST THE JUDGMENT IN WPC 553/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶279

APPELLANT/PETITIONER:

¶280

THE SISTER PROVINCIAL S.H.VIMALA PROVINCE, PARATHODE P.O., KANJIRAPPALLY - 686 512.

¶281

BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶282

RESPONDENTS/RESPONDENTS:

¶283

1 THE UNION OF INDIA REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001.

¶284

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B SASTRI ROAD, KOTTAYAM - 686 001.

¶285

3 THE DISTRICT TREASURY OFFICER IDUKKI, THODUPUZHA - 685 584.

¶286

4 THE DISTRICT TREASURY OFFICER KOTTAYAM - 686 001.

¶287

ADV.CHRISTOPHER ABRAHAM, SC

¶288

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶289

¶290

W.A. No.410/15 & Conn. Cases

¶291

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶292

PRESENT

¶293

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶294

¶295

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶296

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶297

WA NO. 441 OF 2015

¶298

AGAINST THE JUDGMENT IN WPC 847/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶299

APPELLANT/PETITIONER:

¶300

THE SUPERIOR GENERAL MISSIONARIES OF LITTLE FLOWER, LITTLE FLOWER GENERALATE, CHANGANACHERRY.

¶301

BY ADVS. SRI.JOSEPH KODIANTHARA (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA

¶302

RESPONDENT/S:

¶303

1 THE UNION OF INDIA

¶304

REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001.

¶305

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B SASTRI ROAD, KOTTAYAM - 686 001.

¶306

3 THE DISTRICT TREASURY OFFICER KOTTAYAM - 686 001.

¶307

ADV.CHRISTOPHER ABRAHAM, SC

¶308

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶309

¶310

W.A. No.410/15 & Conn. Cases

¶311

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶312

PRESENT

¶313

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶314

¶315

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶316

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶317

WA NO. 444 OF 2015

¶318

AGAINST THE JUDGMENT IN WPC 353/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶319

APPELLANT/PETITIONER:

¶320

THE SISTER SUPERIOR, VIMALA MARY CONVENT MSMI CONGREGATION, VALAVOOR-686 635.

¶321

BY ADVS.

¶322

SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE

¶323

SRI.TONY GEORGE KANNANTHANAM

¶324

RESPONDENTS/RESPONDENTS:

¶325

1 THE UNION OF INDIA REP.BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 001.

¶326

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, LB SASTRI ROAD, KOTTAYAM-686 001.

¶327

3 THE DISTRICT TREASURY OFFICER IDUKKI, THODUPUZHA-685 584.

¶328

4 THE DISTRICT TREASURY OFFICER KOTTAYAM-686 001.

¶329

ADV.CHRISTOPHER ABRAHAM, SC

¶330

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶331

¶332

W.A. No.410/15 & Conn. Cases

¶333

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶334

PRESENT

¶335

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶336

¶337

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶338

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶339

WA NO. 445 OF 2015

¶340

AGAINST THE JUDGMENT IN WPC 344/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶341

APPELLANT/PETITIONER:

¶342

THE SISTER PROVINCIAL, ST.JOSEPH'S PROVINCE SISTERS OF DESTITUTE, CHETHIPUZHA, CHANGANACHERRY 686104

¶343

BY ADVS.

¶344

SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶345

RESPONDENTS/RESPONDENTS:

¶346

1 THE UNION OF INDIA REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI 110001

¶347

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTHRI ROAD, KOTTAYAM 686001

¶348

3 THE DISTRICT TREASURY OFFICER KOTTAYAM 686001

¶349

ADV.CHRISTOPHER ABRAHAM, SC

¶350

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶351

¶352

W.A. No.410/15 & Conn. Cases

¶353

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶354

PRESENT

¶355

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶356

¶357

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶358

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶359

WA NO. 446 OF 2015

¶360

AGAINST THE JUDGMENT IN WPC 845/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶361

APPELLANT/PETITIONER:

¶362

THE SISTER SUPERIOR DAUGHTERS OF MARY (DM), MEVADA P.O., PALA 686620

¶363

BY ADVS.

¶364

SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶365

RESPONDENTS/RESPONDENTS:

¶366

1 THE UNION OF INDIA REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI 110001

¶367

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM 686001

¶368

3 THE DISTRICT TREASURY OFFICER KOTTAYAM 686001

¶369

ADV.CHRISTOPHER ABRAHAM, SC

¶370

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶371

¶372

W.A. No.410/15 & Conn. Cases

¶373

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶374

PRESENT

¶375

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶376

¶377

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶378

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 447 OF 2015

¶379

AGAINST THE JUDGMENT IN WPC 39/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶380

APPELLANT/PETITIONER:

¶381

THE SUPERIOR GENERAL, VISITATION GENERALITE, S.H.MOUNT, KOTTAYAM 686 006

¶382

BY ADVS. SRI.JOSEPH KODIANTHARA (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA

¶383

RESPONDENTS/RESPONDENTS:

¶384

1 THE UNION OF INDIA REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI 110001

¶385

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM 686 001

¶386

3 THE DISTRICT TREASURY OFFICER IDUKKI, THODUPUZHA 685 584

¶387

4 THE DISTRICT TREASURY OFFICER KOTTAYAM 686 001

¶388

5 THE DEPUTY DIRECTOR OF COLLEGIATE EDUCATION KOTTAYAM 686 006

¶389

¶390

W.A. No.410/15 & Conn. Cases

¶391

ADV.CHRISTOPHER ABRAHAM, SC

¶392

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶393

¶394

W.A. No.410/15 & Conn. Cases

¶395

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶396

PRESENT

¶397

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶398

¶399

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶400

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶401

WA NO. 448 OF 2015

¶402

AGAINST THE JUDGMENT IN WPC 376/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶403

APPELLANT/PETITIONER:

¶404

THE PROVINCIAL SUPERIOR, C.M.C.VIMALA PROVINCE COCHIN 682035

¶405

BY ADVS. SRI.JOSEPH KODIANTHARA (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA

¶406

RESPONDENTS/RESPONDENTS:

¶407

1 THE UNION OF INDIA REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI 110001

¶408

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS , L.B.SASTRI ROAD, KOTTAYAM 686001

¶409

3 THE DISTRICT TREASURY OFFICER KOTTAYAM 686001

¶410

ADV.CHRISTOPHER ABRAHAM, SC

¶411

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶412

¶413

W.A. No.410/15 & Conn. Cases

¶414

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶415

PRESENT

¶416

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶417

¶418

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶419

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶420

WA NO. 451 OF 2015

¶421

AGAINST THE JUDGMENT IN WPC 351/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶422

APPELLANT/PETITIONER:

¶423

THE PROVINCIAL SUPERIOR, DE PAUL PROVINCIALATE, POTTA, CHALAKKUDY THRISSUR-680 772

¶424

BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶425

RESPONDENTS/RESPONDENTS:

¶426

1 THE UNION OF INDIA REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI 110001

¶427

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM 686001

¶428

3 THE DISTRICT TREASURY OFFICER IDUKKI, THODUPUZHA 685584

¶429

4 THE DISTRICT TREASURY OFFICER KOTTAYAM 686001

¶430

ADV.CHRISTOPHER ABRAHAM, SC

¶431

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶432

¶433

W.A. No.410/15 & Conn. Cases

¶434

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶435

PRESENT

¶436

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶437

¶438

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶439

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶440

WA NO. 465 OF 2015

¶441

AGAINST THE JUDGMENT IN WPC 725/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶442

APPELLANT/PETITIONER:

¶443

THE PROVINCIAL SUPERIOR

¶444

C.M.C AMALA PROVINCIAL HOUSE, PADIMATTAM, PARATHODE, KANJIRAPPALLY - 686 512.

¶445

BY ADVS.

¶446

SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.TONY GEORGE KANNANTHANAM SRI.THOMAS GEORGE

¶447

RESPONDENTS/RESPONDENTS:

¶448

1 THE UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001.

¶449

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001.

¶450

3 THE REGIONAL DEPUTY DIRECTOR HIGHER SECONDARY EDUCATION, KOTTAYAM - 686 001.

¶451

4 THE DISTRICT TREASURY OFFICER IDUKKI, THODUPUZHA - 685 584.

¶452

5 THE DISTRICT TREASURY OFFICER KOTTAYAM - 686 006.

¶453

¶454

W.A. No.410/15 & Conn. Cases

¶455

6 THE DPEUTY DIRECTOR OF EDUCATION GENERAL EDUCATION DEPARTMENT, VAYASKARA KUNNU, PALACE ROAD, KOTTAYAM - 686 001.

¶456

ADV.CHRISTOPHER ABRAHAM, SC

¶457

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶458

¶459

W.A. No.410/15 & Conn. Cases

¶460

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶461

PRESENT

¶462

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶463

¶464

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶465

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 466 OF 2015

¶466

AGAINST THE JUDGMENT IN WPC 343/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶467

APPELLANT/PETITIONER:

¶468

THE MOTHER PROVINCIAL ADORATION PROVINCIAL HOUSE, KOOTHRAPPALLY, KARUKACHAL - 686 540.

¶469

BY ADVS.

¶470

SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.TONY GEORGE KANNANTHANAM SRI.THOMAS GEORGE

¶471

RESPONDENTS/RESPONDENTS:

¶472

1 THE UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001.

¶473

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001.

¶474

3 THE DISTRICT TREASURY OFFICER KOTTAYAM - 686 006.

¶475

ADV.CHRISTOPHER ABRAHAM, SC

¶476

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶477

¶478

W.A. No.410/15 & Conn. Cases

¶479

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶480

PRESENT

¶481

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶482

¶483

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶484

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶485

WA NO. 468 OF 2015

¶486

AGAINST THE JUDGMENT IN WPC 551/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶487

APPELLANT/PETITIONER:

¶488

THE PROVINCIAL FRANCISCAN SISTERS OF ALL SAINTS, ALVERNA BHAVAN, BANGARGHTTA, BANGALORE

¶489

BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶490

RESPONDENTS/RESPONDENTS:

¶491

1 THE UNION OF INDIA REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001

¶492

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM 686 001

¶493

3 THE DISTRICT TRASRURY OFFICER KOTTAYAM 686006

¶494

ADV.CHRISTOPHER ABRAHAM, SC

¶495

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶496

¶497

W.A. No.410/15 & Conn. Cases

¶498

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶499

PRESENT

¶500

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶501

¶502

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶503

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶504

WA NO. 469 OF 2015

¶505

AGAINST THE JUDGMENT IN WPC 731/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶506

APPELLANT/PETITIONER:

¶507

PROVINCIAL SUPERIOR F.C.PROVINCIAL HOUSE, ALPHONSA JYOTHI PROVINCE, FRANCISCAN CLARIST CONGREGATION, ARUVITHARA 686 122

¶508

BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶509

RESPONDENTS/RESPONDENTS:

¶510

1 THE UNION OF INDIA REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001

¶511

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM 686 001

¶512

3 THE DISTRICT TREASURY OFFICER IDUKKI, THODUPUZHA 685 584

¶513

4 THE DISTRICT TREASURY OFFICER KOTTAYAM 686 006

¶514

5 THE DEPUTY DIRECTOR OF EDUCATION GENERAL EDUCATION DEPARTMENT, VAYASKARA KUNNU,

¶515

¶516

W.A. No.410/15 & Conn. Cases

¶517

PALACE ROAD, KOTTAYAM 686001

¶518

ADV.CHRISTOPHER ABRAHAM, SC

¶519

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶520

¶521

W.A. No.410/15 & Conn. Cases

¶522

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶523

PRESENT

¶524

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶525

¶526

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶527

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶528

WA NO. 473 OF 2015

¶529

AGAINST THE JUDGMENT IN WPC 726/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶530

APPELLANT/PETITIONER:

¶531

THE PROVINCIAL SUPERIOR SAN GIOVANNI ADORATION PROVINCIALATE, KUNNUMBHAGAM, KANJIRAPPALLY 686 507

¶532

BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶533

RESPONDENTS/RESPONDENTS:

¶534

1 THE UNION OF INDIA REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001

¶535

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, LB SASTRI ROAD, KOTTAYAM 686001

¶536

3 THE REGIONAL DEPUTY DIRECTOR HIGHER SECONDARY EDUCATION, KOTTAYAM 686001

¶537

4 THE DISTRICT TREASURY OFFICER IDUKKI, THODUPUZHA 685584

¶538

¶539

W.A. No.410/15 & Conn. Cases

¶540

5 THE DISTRICT TREASURY OFFICER KOTTAYAM 686 006

¶541

ADV.CHRISTOPHER ABRAHAM, SC

¶542

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶543

¶544

W.A. No.410/15 & Conn. Cases

¶545

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶546

PRESENT

¶547

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶548

¶549

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶550

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶551

WA NO. 474 OF 2015

¶552

AGAINST THE JUDGMENT IN WPC 543/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶553

APPELLANT/PETITIONER:

¶554

THE PROVINCIAL SUPERIOR, ST.TERESA'S PROVINCIAL HOUSE "CARMALITES OF SISTERS OF ST.TERESA", CHEMBUMUKKU, THRIKKAKARA P.O., COCHIN - 682 021.

¶555

BY ADVS.

¶556

SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.TONY GEORGE KANNANTHANAM SRI.THOMAS GEORGE

¶557

RESPONDENTS/RESPONDENTS:

¶558

1 THE UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001.

¶559

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001.

¶560

3 THE DEPUTY DIRECTOR OF EDUCATION KOTTAYAM - 686 006.

¶561

4 THE DISTRICT TREASURY OFFICER KOTTAYAM - 686 006.

¶562

ADV.CHRISTOPHER ABRAHAM, SC

¶563

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶564

¶565

W.A. No.410/15 & Conn. Cases

¶566

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶567

PRESENT

¶568

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶569

¶570

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶571

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶572

WA NO. 475 OF 2015

¶573

AGAINST THE JUDGMENT IN WPC 545/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶574

APPELLANT/PETITIONER:

¶575

THE PROVINCIAL, SANJO PROVINCIAL HOUSE KIDANGOOR P.O., ANGAMALY - 683 572.

¶576

BY ADVS.

¶577

SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶578

RESPONDENTS/RESPONDENTS:

¶579

1 THE UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001.

¶580

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B SASTRI ROAD, KOTTAYAM - 686 001.

¶581

3 THE DISTRICT TREASURY OFFICER KOTTAYAM - 686 006.

¶582

4 THE SUB TREASURY OFFICER CHANGANACHERRY - 686 008.

¶583

ADV.CHRISTOPHER ABRAHAM, SC

¶584

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶585

¶586

W.A. No.410/15 & Conn. Cases

¶587

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶588

PRESENT

¶589

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶590

¶591

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶592

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶593

WA NO. 476 OF 2015

¶594

AGAINST THE JUDGMENT IN WPC 544/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶595

APPELLANT/PETITIONER:

¶596

THE SUPERIOR GENERAL APOSTOLIC SISTERS OF MARY IMMACULATE, CHEERANCHIRA, CHANGANACHERRY - 686 196.

¶597

BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶598

RESPONDENTS/RESPONDENTS:

¶599

1 THE UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001.

¶600

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001.

¶601

3 THE DISTRICT TREASURY OFFICER KOTTAYAM - 686 006.

¶602

ADV.CHRISTOPHER ABRAHAM, SC

¶603

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶604

¶605

W.A. No.410/15 & Conn. Cases

¶606

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶607

PRESENT

¶608

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶609

¶610

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶611

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 477 OF 2015

¶612

AGAINST THE JUDGMENT IN WPC 739/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶613

APPELLANT/PETITIONER:

¶614

THE PROVINCIAL SUPERIOR JYOTHI PROVINCE, S.H.PROVINCIAL HOUSE, KOTHAMANGALAM - 686 691.

¶615

BY ADVS.

¶616

SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶617

RESPONDENTS/RESPONDENTS:

¶618

1 THE UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001.

¶619

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM-686 001.

¶620

3 THE REGIONAL DEPUTY DIRECTOR HIGHER SECONDARY EDUCATION, KOTTAYAM - 686 001.

¶621

4 THE DISTRICT TREASURY OFFICER IDUKKI, THODUPUZHA - 685 584.

¶622

5 THE DEPUTY DIRECTOR OF EDUCATION GENENERAL EDUCATION DEPARTMENT, VAYASKARA KUNNU, PALACE ROAD,

¶623

¶624

W.A. No.410/15 & Conn. Cases

¶625

KOTTAYAM-686 001.

¶626

ADV.CHRISTOPHER ABRAHAM, SC

¶627

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶628

¶629

W.A. No.410/15 & Conn. Cases

¶630

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶631

PRESENT

¶632

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶633

¶634

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶635

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 492 OF 2015

¶636

AGAINST THE JUDGMENT IN WPC 66/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶637

APPELLANT/PETITIONER:

¶638

THE PROVINCIAL SUPERIOR NIRMALRANI PROVINCE, SABS CONGREGATION, CHETTUPUZHA P.O., THRISSUR DISTRICT-680 621.

¶639

BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶640

RESPONDENTS/RESPONDENTS:

¶641

1 THE UNION OF INDIA REP.BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 001.

¶642

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM-686 001.

¶643

3 THE DISTRICT TREASURY OFFICER KOTTAYAM-686 006.

¶644

ADV.CHRISTOPHER ABRAHAM, SC

¶645

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶646

¶647

W.A. No.410/15 & Conn. Cases

¶648

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶649

PRESENT

¶650

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶651

¶652

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶653

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶654

WA NO. 493 OF 2015

¶655

AGAINST THE JUDGMENT IN WPC 62/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶656

APPELLANT/PETITIONER:

¶657

THE DIRECTRESS GENERAL CARITAS SECULAR INSTITUTE, THELLAKOM P.O., KOTTAYAM-686630

¶658

BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶659

RESPONDENTS/RESPONDENTS:

¶660

1 THE UNION OF INDIA REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001

¶661

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM-686001

¶662

3 THE DISTRICT TREASURY OFFICER KOTTAYAM-685001

¶663

ADV.CHRISTOPHER ABRAHAM, SC

¶664

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶665

¶666

W.A. No.410/15 & Conn. Cases

¶667

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶668

PRESENT

¶669

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶670

¶671

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶672

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶673

WA NO. 494 OF 2015

¶674

AGAINST THE JUDGMENT IN WPC 110/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶675

APPELLANT/PETITIONER:

¶676

THE PROVINCIAL SUPERIOR HOLY QUEENS PROVINCIAL HOUSE, C.M.C.CONGREGATION, CHANGANACHERRY.

¶677

BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶678

RESPONDENTS/RESPONDENTS:

¶679

1 THE UNION OF INDIA REP. BY THE SECRETARY, MINISTRY OF FINANCE,NORTH BLOCK, NEW DELHI - 110 001.

¶680

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001.

¶681

3 THE DISTRICT TREASURY OFFICER KOTTAYAM - 686 006.

¶682

BY ADVS. SRI.CHRISTOPHER ABRAHAM, SC

¶683

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶684

¶685

W.A. No.410/15 & Conn. Cases

¶686

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶687

PRESENT

¶688

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶689

¶690

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶691

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶692

WA NO. 495 OF 2015

¶693

AGAINST THE JUDGMENT IN WPC 849/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶694

APPELLANT/PETITIONER:

¶695

THE PROVINCIAL SUPERIOR

¶696

D.S.T. PROVINCIAL HOUSE, SANTHOME PROVINCE, CHETHIMNATTOM, PALA - 686 575.

¶697

BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶698

RESPONDENTS/RESPONDENTS:

¶699

1 THE UNION OF INDIA REP. BY THE SECRETARY, MINISTRY OF FINANCE,NORTH BLOCK, NEW DELHI - 110 001.

¶700

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001.

¶701

3 THE DISTRICT TREASURY OFFICER KOTTAYAM - 686 001.

¶702

BY SRI.CHRISTOPHER ABRAHAM, SC

¶703

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶704

¶705

W.A. No.410/15 & Conn. Cases

¶706

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶707

PRESENT

¶708

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶709

¶710

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶711

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 496 OF 2015

¶712

AGAINST THE JUDGMENT IN WPC 848/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶713

APPELLANT/PETITIONER:

¶714

THE PROVINCIAL SUPERIOR VIMALA PROVINCE, F.C.C. PROVINCIAL HOUSE, MUVATTUPUZHA, ERNAKULAM DISTRICT.

¶715

BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶716

RESPONDENTS/RESPONDENTS:

¶717

1 THE UNION OF INDIA REP. BY THE SECRETARY, MINISTRY OF FINANCE,NORTH BLOCK, NEW DELHI - 110 001.

¶718

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001.

¶719

3 THE DISTRICT TREASURY OFFICER IDUKKI, THODUPUZHA - 685 584.

¶720

4 THE DISTRICT TREASURY OFFICER KOTTAYAM - 686 001.

¶721

BY SRI.CHRISTOPHER ABRAHAM, SC

¶722

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶723

¶724

W.A. No.410/15 & Conn. Cases

¶725

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶726

PRESENT

¶727

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶728

¶729

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶730

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 497 OF 2015

¶731

AGAINST THE JUDGMENT IN WPC 413/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶732

APPELLANT/PETITIONER:

¶733

THE PROVINCIAL SUPERIOR FRANCISCAN CLARIST CONGREGATION, PULIYANNOOR P.O., PALA - 686 573.

¶734

BY ADVS.

¶735

SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶736

RESPONDENTS/RESPONDENTS:

¶737

1 THE UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001.

¶738

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001.

¶739

3 THE DISTRICT TREASURY OFFICER KOTTAYAM - 686 006.

¶740

BY SRI.CHRISTOPHER ABRAHAM, SC

¶741

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶742

¶743

W.A. No.410/15 & Conn. Cases

¶744

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶745

PRESENT

¶746

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶747

¶748

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶749

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 498 OF 2015

¶750

AGAINST THE JUDGMENT IN WPC 846/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶751

APPELLANT/PETITIONER:

¶752

THE MOTHER SUPERIOR ASSUMPTION SISTERS, ARUNAPURAM P.O., PALA - 686 574.

¶753

BY ADVS.

¶754

SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶755

RESPONDENTS/RESPONDENTS:

¶756

1 THE UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001.

¶757

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001.

¶758

3 THE DISTRICT TREASURY OFFICER THODUPUZHA - 685 584.

¶759

BY SRI.CHRISTOPHER ABRAHAM, SC

¶760

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶761

¶762

W.A. No.410/15 & Conn. Cases

¶763

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶764

PRESENT

¶765

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶766

¶767

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶768

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 499 OF 2015

¶769

AGAINST THE JUDGMENT IN WPC 738/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶770

APPELLANT/PETITIONER:

¶771

THE PROVINCIAL SUPERIOR SABS PROVINCIAL HOUSE, (ST.MARY'S PROVICE), NIRMALA BHAVAN, THODUPUZHA.

¶772

BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶773

RESPONDENTS/RESPONDENTS:

¶774

1 THE UNION OF INDIA REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 001.

¶775

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM-686 001.

¶776

3 THE DISTRICT TREASURY OFFICER THODPUZHA-685 584.

¶777

BY SRI.CHRISTOPHER ABRAHAM, SC

¶778

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶779

¶780

W.A. No.410/15 & Conn. Cases

¶781

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶782

PRESENT

¶783

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶784

¶785

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶786

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶787

WA NO. 507 OF 2015

¶788

AGAINST THE JUDGMENT IN WPC 897/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶789

APPELLANT/PETITIONER:

¶790

THE PROVINCIAL SUPERIOR

¶791

S.H.PROVINCIAL HOUSE, PALA - 686 575.

¶792

BY ADVS.

¶793

SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶794

RESPONDENTS/RESPONDENTS:

¶795

1 THE UNION OF INDIA REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001.

¶796

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001.

¶797

3 THE DISTRICT TREASURY OFFICER IDUKKI THODUPUZHA - 685 584.

¶798

4 THE DISTRICT TREASURY OFFICER KOTTAYAM - 686 006.

¶799

5 THE DEPUTY DIRECTOR OF COLLEGIATE EDUCATION VAYASKARA KUNNU, PALACE ROAD, KOTTAYAM -686 001.

¶800

¶801

W.A. No.410/15 & Conn. Cases

¶802

BY SRI.CHRISTOPHER ABRAHAM, SC

¶803

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶804

¶805

W.A. No.410/15 & Conn. Cases

¶806

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶807

PRESENT

¶808

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶809

¶810

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶811

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 508 OF 2015

¶812

AGAINST THE JUDGMENT IN WPC 61/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶813

APPELLANT/PETITIONER:

¶814

THE PROVINCIAL SUPERIOR ST.THOMAS PROVINCIAL HOUSE, FRANCISCAN CLARIST CONGREGATION, PARATHODU P.O., KANJIRAPPALLY.

¶815

BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶816

RESPONDENTS/RESPONDENTS:

¶817

1 THE UNION OF INDIA REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI - 110 001.

¶818

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001.

¶819

3 THE DEPUTY DIRECTOR OF EDUCATION KOTTAYAM - 686 001.

¶820

4 THE DISTRICT TREASURY OFFICER IDUKKI THODUPUZHA - 685 584.

¶821

5 THE DISTRICT TREASURY OFFICER KOTTAYAM - 686 006.

¶822

¶823

W.A. No.410/15 & Conn. Cases

¶824

BY SRI.CHRISTOPHER ABRAHAM, SC

¶825

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶826

¶827

W.A. No.410/15 & Conn. Cases

¶828

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶829

PRESENT

¶830

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶831

¶832

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶833

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 509 OF 2015

¶834

AGAINST THE JUDGMENT IN WPC 535/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶835

APPELLANT/PETITIONER:

¶836

THE PROVINCIAL SUPERIOR

¶837

SISTERS OF THE CROSS OF CHAVANOD, PULIYANAM P.O., ANGAMALY, TRISSUR DIST.

¶838

BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶839

RESPONDENTS/RESPONDENTS:

¶840

1 THE UNION OF INDIA REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001.

¶841

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001.

¶842

3 THE DISTRICT TREASURY OFFICER IDUKKI, THODUPUZHA - 685 584.

¶843

4 THE DISTRICT TREASURY OFFICER KOTTAYAM - 686 006.

¶844

BY SRI.CHRISTOPHER ABRAHAM, SC

¶845

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶846

¶847

W.A. No.410/15 & Conn. Cases

¶848

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶849

PRESENT

¶850

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶851

¶852

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶853

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶854

WA NO. 510 OF 2015

¶855

AGAINST THE JUDGMENT IN WPC 345/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶856

APPELLANT/PETITIONER:

¶857

THE PROVINCIAL SUPERIOR

¶858

PAVANATHMA PROVINCE, CARMELITE PROVINCIAL HOUSE, KOZHIPPALLY, KOTHAMANGALAM - 686 691.

¶859

BY ADVS.

¶860

SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶861

RESPONDENTS/RESPONDENTS:

¶862

1 THE UNION OF INDIA REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001.

¶863

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001.

¶864

3 THE DISTRICT TREASURY OFFICER IDUKKI, THODUPUZHA - 683 584.

¶865

BY SRI.CHRISTOPHER ABRAHAM, SC

¶866

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶867

¶868

W.A. No.410/15 & Conn. Cases

¶869

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶870

PRESENT

¶871

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶872

¶873

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶874

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶875

WA NO. 511 OF 2015

¶876

AGAINST THE JUDGMENT IN WPC 552/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶877

APPELLANT/PETITIONER:

¶878

THE SUPERIOR GENERAL ST.JOSEPH'S CONREGATION, S.H.MOUNT P.O., KOTTAYAM-686006.

¶879

BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶880

RESPONDENTS/RESPONDENTS:

¶881

1 UNION OF INDIA REP.BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001.

¶882

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM-686001.

¶883

3 THE DISTRICT TREASURY OFFICER KOTTAYAM-686006.

¶884

4 THE DISTRICT TREASURY OFFICER IDUKKI, THODUPUZHA-685584.

¶885

BY SRI.CHRISTOPHER ABRAHAM, SC

¶886

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶887

¶888

W.A. No.410/15 & Conn. Cases

¶889

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶890

PRESENT

¶891

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶892

¶893

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶894

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 512 OF 2015

¶895

AGAINST THE JUDGMENT IN WPC 896/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶896

APPELLANT/PETITIONER:

¶897

THE SISTER SUPERIOR, MISSIONARIES OF MARY MEDIATRIX MEENACHIL P.O., PALA-686 589.

¶898

BY ADVS.

¶899

SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶900

RESPONDENTS/RESPONDENTS:

¶901

1 THE UNION OF INDIA REP.BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 001.

¶902

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM-686 001.

¶903

3 THE DISTRICT TREASURY OFFICER KOTTAYAM-686 006.

¶904

BY SRI.CHRISTOPHER ABRAHAM, SC

¶905

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶906

¶907

W.A. No.410/15 & Conn. Cases

¶908

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶909

PRESENT

¶910

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶911

¶912

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶913

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 513 OF 2015

¶914

AGAINST THE JUDGMENT IN WPC 1710/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶915

APPELLANT/PETITIONER:

¶916

THE PRIOR, ST.JOSEPH'S MONASTERY MANNANAM P.O., KOTTAYAM-686 561.

¶917

BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶918

RESPONDENTS/RESPONDENTS:

¶919

1 THE UNION OF INDIA REP.BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 001.

¶920

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM-686 001.

¶921

3 THE DEPUTY DIRECTOR OF EDUCATION COLLEGIATE EDUCATION, KOTTAYAM-686 001.

¶922

4 THE DISTRICT TREASURY OFFICER KOTTAYAM-686 006.

¶923

¶924

W.A. No.410/15 & Conn. Cases

¶925

5 THE SUB TREASURY OFFICER GANDHI NAGAR, KOTTAYAM-686 561.

¶926

BY SRI.CHRISTOPHER ABRAHAM, SC

¶927

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶928

¶929

W.A. No.410/15 & Conn. Cases

¶930

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶931

PRESENT

¶932

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶933

¶934

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶935

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 514 OF 2015

¶936

AGAINST THE JUDGMENT IN WPC 727/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶937

APPELLANT/PETITIONER:

¶938

THE PROVINCIAL SUPERIOR, DEVAMATHA PROVINCIAL HOUSE FRANCISCAN CLARIST CONGREGATION, CHANGANACHERRY.

¶939

BY ADVS. SRI.JOSEPH KODIANTHARA (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA

¶940

RESPONDENTS/RESPONDENTS:

¶941

1 THE UNION OF INDIA REP.BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI-110001.

¶942

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM-686001.

¶943

3 THE DISTRICT TREASURY OFFICER IDUKKI, THODUPUZHA-685584.

¶944

4 THE DISTRICT TREASURY OFFICER KOTTAYAM-686006.

¶945

¶946

W.A. No.410/15 & Conn. Cases

¶947

5 THE DEPUTY DIRECTOR OF COLLEGIATE EDUCATION VAYASKARA KUNNU,PALACE ROAD, KOTTAYAM-686001.

¶948

BY SRI.CHRISTOPHER ABRAHAM, SC

¶949

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶950

¶951

W.A. No.410/15 & Conn. Cases

¶952

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶953

PRESENT

¶954

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶955

¶956

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶957

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶958

WA NO. 515 OF 2015

¶959

AGAINST THE JUDGMENT IN WPC 352/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶960

APPELLANT/PETITIONER:

¶961

THE PROVINCIAL SUPERIOR, S.A.B.S. PROVINCIAL HOUSE, CHRIST HALL, PALA - 686 575.

¶962

BY ADVS. SRI.JOSEPH KODIANTHARA (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA

¶963

RESPONDENTS/RESPONDENTS:

¶964

1 THE UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001.

¶965

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001.

¶966

3 THE DISTRICT TREASURY OFFICER IDUKKI, THODUPUZHA - 685 584.

¶967

4 THE DISTRICT TREASURY OFFICER KOTTAYAM - 686 006. BY SRI.CHRISTOPHER ABRAHAM, SC

¶968

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶969

¶970

W.A. No.410/15 & Conn. Cases

¶971

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶972

PRESENT

¶973

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶974

¶975

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶976

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶977

WA NO. 516 OF 2015

¶978

AGAINST THE JUDGMENT IN WPC 85/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶979

APPELLANT/PETITIONER:

¶980

THE PROVINCIAL SUPERIOR

¶981

CARMALAGIRI PROVINCIAL HOUSE, CMC CONGREGATION, ADIMALI P.O., IDUKKI DISTRICT.

¶982

BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶983

RESPONDENTS/RESPONDENTS:

¶984

1 THE UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001.

¶985

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001.

¶986

3 THE DEPUTY DIRECTOR OF EDUCATION KOTTAYAM - 686 001.

¶987

4 THE DEPUTY DIRECTOR OF COLLEGIATE EDUCATION NEAR FIRE STATION, VAYASKARA KUNNU, PALACE ROAD, KOTTAYAM - 686 001.

¶988

5 THE DISTRICT TREASURY OFFICER KOTTAYAM - 686 006.

¶989

¶990

W.A. No.410/15 & Conn. Cases

¶991

6 THE REGIONAL DEPUTY DIRECTOR HIGHER SECONDARY EDUCATION, KOTTAYAM - 686 001.

¶992

7 THE DISTRICT TREASURY OFFICER IDUKKI, THODUPUZHA - 685 584.

¶993

BY SRI.CHRISTOPHER ABRAHAM, SC

¶994

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶995

¶996

W.A. No.410/15 & Conn. Cases

¶997

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶998

PRESENT

¶999

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1000

¶1001

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶1002

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶1003

WA NO. 517 OF 2015

¶1004

AGAINST THE JUDGMENT IN WPC 383/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶1005

APPELLANT/PETITIONER:

¶1006

THE PROVINCIAL SUPERIOR, ST.VINCENT PROVINCE SISTERS OF DESTITUTE (SD), KOZHIPPALLY P.O., KOTHAMANGALAM - 686 691.

¶1007

BY ADVS.

¶1008

SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM

¶1009

RESPONDENTS/RESPONDENTS:

¶1010

1 THE UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001.

¶1011

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001.

¶1012

3 THE DISTRICT TREASURY OFFICER KOTTAYAM - 686 006.

¶1013

BY SRI.CHRISTOPHER ABRAHAM, SC

¶1014

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶1015

¶1016

W.A. No.410/15 & Conn. Cases

¶1017

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1018

PRESENT

¶1019

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1020

¶1021

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶1022

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶1023

WA NO. 518 OF 2015

¶1024

AGAINST THE JUDGMENT IN WPC 895/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶1025

APPELLANT/PETITIONER:

¶1026

THE PROVINCIAL SUPERIOR, CARMALITE PROVINCIAL HOUSE CMC CONGREGATION, PALA - 686 575.

¶1027

BY ADVS. SRI.JOSEPH KODIANTHARA (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA

¶1028

RESPONDENTS/RESPONDENTS:

¶1029

1 THE UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001.

¶1030

2 THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001.

¶1031

3 THE DISTRICT TREASURY OFFICER IDUKKI, THODUPUZHA - 685 584.

¶1032

4 THE DISTRICT TREASURY OFFICER KOTTAYAM - 686 006.

¶1033

5 THE DEPUTY DIRECTOR OF COLLEGIATE EDUCATION VAYASKARA KUNNU, PALACE ROAD,

¶1034

¶1035

W.A. No.410/15 & Conn. Cases

¶1036

KOTTAYAM 686 001.

¶1037

BY SRI.CHRISTOPHER ABRAHAM, SC

¶1038

THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶1039

¶1040

W.A. No.410/15 & Conn. Cases

¶1041

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶1042

PRESENT

¶1043

THE HONOURABLE MR.JUSTICE S.V.BHATTI

¶1044

¶1045

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

¶1046

TUESDAY, THE 13^TH DAY OF JULY 2021 / 22ND ASHADHA, 1943

¶1047

WA NO. 701 OF 2015

¶1048

AGAINST THE JUDGMENT IN WPC 10/2015 OF HIGH COURT OF KERALA, ERNAKULAM

¶1049

APPELLANT/PETITIONER:

¶1050

SR.MARY LUCITA CARMELITE PROVINCIAL HOUSE, KOVILVATTOM ROAD, ERNAKULAM, PIN-682 035.

¶1051

BY ADVS. SRI.V.M.KURIAN SRI.ISAC T.PAUL SRI.MATHEW B. KURIAN SRI.K.T.THOMAS

¶1052

RESPONDENTS/RESPONDENTS:

¶1053

1 JOINT COMMISSIONER OF INCOME TAX (TDS) 3RD FLOOR, AYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM, PIN-695 003.

¶1054

2 STATE BANK OF TRAVANCORE CENTRALISED PENSION PROCESSING CENTRE, VAZHUTHACAUD, THIRUVANANTHAPURAM, PIN-695 014.

¶1055

BY SRI.CHRISTOPHER ABRAHAM, SC

¶1056

THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶1057

¶1058

W.A. No.410/15 & Conn. Cases

¶1059

“C.R.”

¶1060

JUDGMENT

¶1061

[WA Nos.410, 411, 414, 426, 427, 428, 429, 430, 434, 435, 436, 440, 441, 444, 445, 446, 447, 448, 451, 465, 466, 468, 469, 473, 474, 475, 476, 477, 492, 493, 494, 495, 496, 497, 498, 499, 507, 508, 509, 510, 511, 512, 513, 514, 515, 516, 517, 518 & 701 of 2015]

¶1062

Dated this the 13^th day of July 2021

¶1063

Bechu Kurian Thomas, J.

¶1064

"Render unto Caesar the things that are Caesar's Render unto God the things that are God's."

¶1065

We are reminded of the above teachings of Jesus Christ as

¶1066

written in the synoptic gospels of the Bible, while we consider an engrossing question on the liability of tax deduction at source from the salary paid to teachers who are nuns or priests of the religious congregations. The learned Single Judge dismissed the writ petitions by concluding that tax is liable to be deducted at source from the salary paid to the teachers, who are nuns or priests. Hence this batch of writ appeals, at the instance of writ petitioners.

¶1067

Few of the nuns and priests indulge in pedagogy apart from their religious calling. Those pedagogues are paid salaries. Under

¶1068

¶1069

W.A. No.410/15 & Conn. Cases

¶1070

their religious covenant, nuns and priests bind themselves to a vow not to own property. At the time of initiation into their religious calling, they claim to have taken that vow - known as the vow of poverty. Therefore, the income received by them is handed over to their religious congregation.

¶1071

From 1944 until the filing of the writ petitions in 2014, the salary paid to the nuns or priests by the Government was admittedly not subjected to tax deduction at source (for brevity ‘TDS’). (It is admitted that during the pendency of the writ petition as well as these appeals, such salary has not been subjected to TDS). Appellants relied upon circulars issued by the Central Board of Direct Taxes (‘the CBDT’ for short) in the year 1944 as well as in 1977, to claim exemption from TDS. According to the appellants, based upon the circulars so issued, salary received by the nuns and priests, and made over to the religious congregations were not chargeable to income tax, and tax was never deducted at source from the salary paid to the nuns and priests.

¶1072

Surprisingly, in the year 2014, Income Tax Officers informed District Treasury Officers that proper deduction of TDS must be effected in the case of employees of Government or aided

¶1073

¶1074

W.A. No.410/15 & Conn. Cases

¶1075

institutions, who are members of religious congregations receiving salary from the Government exchequer. The aforesaid communication resulted in the writ petitions challenging the direction issued by the Income Tax Officers. Writs of mandamus were sought to direct the disbursement officers not to deduct TDS from the salary of teachers who are members of the petitioners' congregations. Three individual priests and one nun had also filed separate writ petitions.

¶1076

Controverting the claim of the petitioners, statements were filed by the second respondent in all the writ petitions, pleading that the CBDT circular does not have the effect of exempting deduction of TDS from the salary paid by the Government to the teachers through their respective institutions. It also stated that the nuns and priests receiving salary from Government are to be considered as Government employees and that they are given salary, pension, and even gratuity, on par with other Government employees. It was further pleaded that if any person is entitled to exemption from payment of income tax, the same is not a ground for not deducting TDS. Respondents claimed in their statement that the entitlement of salaried employees for exemption or deduction from tax could at the

¶1077

¶1078

W.A. No.410/15 & Conn. Cases

¶1079

most be a ground for seeking a refund but not for avoiding TDS.

¶1080

The learned Single Judge by the impugned judgment dismissed the writ petitions against which these appeals were preferred.

¶1081

We heard the arguments of Senior Advocate Sri. Joseph Kodianthara duly instructed by Adv. Abraham Joseph Markose, Senior Advocate Sri. Kurian George Kannanthanam instructed by Adv. Tony George Kannanthanam and Adv. A.Kumar, on behalf of the appellants. We also heard the Senior Standing Counsel Sri. Christopher Abraham, on behalf of the Income Tax Department.

¶1082

We must mention at this juncture that, at the time when the writ appeals came up for admission, this Court had, on 09.03.2015, while interdicting deduction of tax at source during the pendency of the appeals, directed consideration of the issue of the 1944 and the 1977 circulars, by the CBDT and to place its views/decision before this Court for further consideration. The abstract of the aforesaid order is as follows: ".............W e think that primarily, this is an issue which the CBDT ought to consider, having regard to the fact that Exhibit P1 instructions of CBDT following the circular of 1944 still appears to hold the field. Under such circumstances, the Secretary, CBDT is directed to place

¶1083

¶1084

W.A. No.410/15 & Conn. Cases

¶1085

this issue along with a copy of this order and the materials referred to above for the consideration of CBDT, so that a decision can be generated at that end and the decision of the CBDT can be placed before this Court

¶1086

for further consideration of this appeal. "

¶1087

Pursuant to the aforesaid order, an affidavit has been filed on behalf of the CBDT stating that " the salary and pension earned by the members of the congregation in lieu of services rendered by them in their individual capacity are taxable in the hands of the members themselves even if the same are made over to the congregation. In view of the above, no exemption from TDS is envisaged under the Circulars and Instructions of the Board under reference in respect of payments received by members of religious congregations in their individual capacity as remuneration for services rendered by them on the basis of their individual qualifications and experience which do not have the character of fees collected in a fiduciary capacity ."

¶1088

Thus, contrary to the understanding of the Appellants, the CBDT has submitted before this Court that the circulars of 1944 and even that of 1977 do not exempt the members of the religious congregations from the requirement of TDS on the payments received by them as remuneration in their individual capacity.

¶1089

With the above prelude, we refer to the contentions raised by

¶1090

¶1091

W.A. No.410/15 & Conn. Cases

¶1092

the learned counsel for the appellants. Adv. Joseph Kodianthara, the learned Senior Counsel contended that the 1944 notification continued to hold the field even after the coming into force of the Income Tax Act, 1961 (for short ‘the Act’), and thereafter, the contents of the circular were reiterated through the 1977 notification. According to the learned Senior Counsel, based on these notifications, no tax has ever been deducted from the salary paid to the nuns and priests. Adverting to the scope of the circulars issued by the CBDT, he emphasized that the circulars are binding upon the officers under the Act and hence Ext.P4 direction to deduct TDS was, according to him, liable to be set aside. Referring to the circulars issued by the CBDT as an interpretation of the CBDT on the statutory provisions, the learned Senior Counsel further urged that Ext.P1 was binding upon all authorities under the statute as it was based on the principle of diversion of income by an overriding title in favour of congregation. He further submitted that the overriding title of the congregations over the salaries paid to the nuns and priests was the reason behind the concept enunciated in the circulars and since the same is not contrary to any statutory provision, the same was binding. By referring to the decisions in Mother Superior,

¶1093

¶1094

W.A. No.410/15 & Conn. Cases

¶1095

Adoration Convent, Kanjiramattom v. D.E.O. Kottayam and Others (1977 KLT 303) and Oriental Insurance Co. v. Mother Superior S.H.Convent (1994 (1) KLT 868), it was further urged that on account of the civil death invited by the nuns and priests upon taking the oath of vow of poverty, payment to them can only amount to payment to the congregation and the individual remains invisible for collection of tax or TDS.

¶1096

Adv. Kurian George Kannanthanam, the learned Senior Counsel, by inviting the attention of this Court to the concept of the three vows undertaken by a nun or a priest during their initiation into the religious order under the canon law, submitted that, on account of the civil death undergone by the nuns and priests, they are not entitled to hold any property of any nature whatsoever. According to the learned Senior Counsel, the nuns and priests are not entitled to have any income or hold any property and all their properties, assets including salary and pension, belong or accrue to the religious congregation. Reliance was placed again on the decisions in Mother Superior, Adoration Convent, Kanjiramattom v. D.E.O. Kottayam and Others (1977 KLT 303) and Oriental Insurance Co. v. Mother Superior S.H.Convent (1994 (1) KLT 868). As an alternative

¶1097

¶1098

W.A. No.410/15 & Conn. Cases

¶1099

contention, it was submitted that since a co-ordinate Bench had adopted a different view in MSGR. Xavier Chullickal and Others v. C.G.Raphael and Others [2017 (3) KHC 193 (DB)], the question must be referred for consideration by a Full Bench.

¶1100

Adv. A.Kumar, the learned counsel appearing for the three priests who have individually filed appeals, after adopting the arguments of the learned Senior Counsel, further added that the right claimed by the three individual appellants is sourced from the canon law and according to him, the circulars of 1944 and 1977 only recognized the right of diversion of income by overriding title. He submitted that it was a practice that has been in vogue for the last 76 years and is in alignment with the taxing statute. According to Adv. A.Kumar, the circular did not create any new right, instead, it merely recognized the underlying principle of an existing right of appellants. He further bolstered his submissions by pointing out that, since there was no dispute that the salary received by the nuns and priests are handed over to the respective religious congregations, the said income cannot have any significant impact upon the taxability of the said income.

¶1101

Adv. Christopher Abraham, the learned standing counsel

¶1102

¶1103

W.A. No.410/15 & Conn. Cases

¶1104

representing the Department, on the other hand, contended that the CBDT circular of 1944, as well as that of 1977, deal with and refers to the income earned by 'missionaries' as 'fees', in contradistinction to the salary earned by nuns or priests. He further submitted that the letter now placed before this Court by the CBDT, pursuant to the direction of this Court, clarified the position and the said clarification now holds the field. It was also argued that canon law cannot have predominance over the Act under any circumstances. He further submitted that even though by a mistaken notion, tax had not been deducted by the officers responsible for paying the salary all these years, the said mistake is liable to be corrected. He also invited Our attention to the decision in Joshi Technologies International Inc. v. Union of India and Others [(2015) 7 SCC 728] and canvassed that there cannot be any estoppel against law. It was also argued that the circular cannot override the statutory provisions under any circumstances whatsoever and in the absence of any independent exemption from tax, the appellants cannot rely upon the 1944 or even 1977 circular to claim exclusion from TDS. The learned standing counsel also invited our attention to the decision reported in Union of India v. Society of Mary Immaculate (Tamil Nadu),

¶1105

¶1106

W.A. No.410/15 & Conn. Cases

¶1107

Madras [(2019) 412 ITR 545] wherein the Madras High Court had, after approving the judgment of the learned Single Judge impugned in this appeal, declared that the TDS is liable to be deducted from the salaries paid to the nuns or priests.

¶1108

The rival contentions adverted to at the Bar has given rise

¶1109

to the following questions for our consideration:

¶1110

(i) Whether the writ petitions were maintainable?

¶1111

(ii) Whether salaries paid to nuns and priests, who are employees of educational institutions, are liable for tax deduction at source?

¶1112

(iii) Whether the principle of diversion of income by overriding title apply to the salary received by nuns and priests?

¶1113

(iv) Whether the circulars of 1944 and 1977 are valid? If yes, do they exclude TDS from the salaries of nuns or priests?

¶1114

(v) Whether deduction of tax at source violates Article 25 of the Constitution of India?

¶1115

(vi) Whether the non-deduction of tax at source from the salaries of nuns or priests for more than 76 years confers a right against such deduction?

¶1116

The above questions are considered in seriatim as below.

¶1117

Q.(i) Whether the writ petitions were maintainable?

¶1118

At the outset itself, we observe that, of the 49 appeals in

¶1119

this batch, except for four, the rest are all preferred by different

¶1120

¶1121

W.A. No.410/15 & Conn. Cases

¶1122

religious congregations who are not the assessees for the purpose of receiving the salary. Of the four appeals mentioned above, W.A. No.701 of 2015 is filed by a nun while W.A. No.434 of 2015, W.A. No.435 of 2015 and W.A. No.436 of 2015 are filed by individual priests along with the religious congregations.

¶1123

The religious congregations are not in receipt of any amount as salary. In the eyes of law and that of the income tax department, tax deduction at source is to be effected from the salary paid to the employee of the Government. The religious congregations have no role in that whatsoever. The religious congregations are not employees. In such circumstances, we are of the firm view that, the writ petitions filed by the religious congregations were not maintainable except for those filed by the nun and priests individually. However, taking into perspective the importance of the questions raised and the fact that the maintainability of the writ petitions was not questioned seriously, we consider the questions raised in these appeals on merits. We are also persuaded to consider the questions not only due to their importance but also because, a nun and three individual priests are even otherwise before this Court raising the same challenge. We

¶1124

¶1125

W.A. No.410/15 & Conn. Cases

¶1126

hold the writ petitions to be maintainable in the peculiar circumstances of the cases.

¶1127

Q.(ii) Whether salaries paid to nuns and priests, who are employees of educational institutions, are liable for tax deduction at source?

¶1128

Income tax is a tax on income. As tax is a compulsory extraction of money, however much one despises it, once income accrues, the compulsory extraction is inevitable, unless excluded by law. While appreciating the weighty contentions put forth by all the learned counsel, we also remind ourselves, apart from the abovereferred propositions, that, there are no equities in tax.

¶1129

Section 4 of the Act creates the incidence of income tax on

¶1130

the total income of every person. Sections 4(1) and (2) of the Act reads as follows:-

¶1131

“4. Charge of Income-Tax. -(1) Where any Central Act enacts that income-tax shall be charged for any assessment year at any rate or rates, income-tax at that rate or those rates shall be charged for that year in accordance with, and subject to the provisions (including provisions for the levy of additional incometax) of, this Act in respect of the total income of the previous year of every person:

¶1132

Provided that where by virtue of any provision of this Act income-tax is to be charged in respect of the income of a period other than the previous year, income-tax shall be charged accordingly.

¶1133

(2) In respect of income chargeable under sub-section (1), incometax shall be deducted at the source or paid in advance, where it is

¶1134

¶1135

W.A. No.410/15 & Conn. Cases

¶1136

so deductible or payable under any provision of this Act ”

¶1137

While section 4(1) of the Act levies tax on the total income of an assessee, section 4(2) empowers deduction of tax at source wherever it is so deductible under the provisions of the Act. The effect of the aforesaid charging provision is that, if the statute imposes tax and provides for deducting tax at source through its provisions, the same has to be done, peremptorily.

¶1138

Section 14 of the Act deals with Heads of Income and clause A is the head “Salaries”. Section 15(a) of the Act provides that any salary due from an employer to an assessee in the previous year whether paid or not, is chargeable to income tax under the head “Salaries”. Further, section 16 deals with permissible deductions while section 17 of the Act deals with what all are included as salary.

¶1139

Since we are dealing with the question of deduction of tax at source from salaries, it is advantageous to extract section 192(1) of the Act, which is as follows:-

¶1140

“ 192. Salary (1) Any person responsible for paying any income chargeable under the head "Salaries" shall, at the time of payment, deduct income-tax on the amount payable at the average rate of income-tax computed on the basis of the rates in force for the financial year in which the payment is made, on the estimated income of the assessee under this head for that financial year.”

¶1141

¶1142

W.A. No.410/15 & Conn. Cases

¶1143

The above-extracted provision makes it obvious that it is

¶1144

the statutory duty of the person paying any income as salary to another, to deduct, at the time of making the payment, income tax at the rates in existence. None of the provisions referred to above provide any exemption for any category of persons, based on their nature of vocation or occupation.

¶1145

As mentioned by us earlier, when the incidence of tax under the Act falls on every person based upon his income, the deduction of tax at source under section 192 of the Act must be effected from every person who receives any income as salary, if they fall within the purview of chargeability.

¶1146

Section 192 of the Act does not contemplate any exemption from the liability to deduct tax at source on the basis of the nature of calling, profession, or vocation of the person who receives the salary. The statute makes it an obligation upon the person who pays the salary to deduct tax, at the time when payment of salary is made. As per the statutory scheme, the sole focus under section 192 of the Act, upon the person paying the salary, is whether the income is chargeable under the head 'Salaries'. If the income payable will fall under the head 'Salaries', the statute attaches an obligation to the

¶1147

¶1148

W.A. No.410/15 & Conn. Cases

¶1149

person paying the salary to deduct TDS. While deducting the TDS under section 192 of the Act, the person deducting it, is not obliged to or required to ascertain the nature of calling or vocation of the assessee or utilization or application of the income by the assessee. 27. Chargeability to tax is not dependent on the manner of utilization of the income. The utilization of a person’s income may be a window for claiming a deduction or a refund, but, it is irrefutably not a ground to claim an exclusion from deduction of tax at source. At the time of deducting tax at source, the exigibility to tax or the quantum to be taxed are not matters of relevance. Under the scheme of the Act, those are matters to be considered subsequently, after the annual returns are filed. Thus we hold that section 192 of the Act obliges every person who makes a payment under the head ‘Salaries’ to deduct tax at source at the rates prescribed without fail.

¶1150

Q.(iii) Whether the principle of diversion of income by overriding title applies to the salary received by nuns and priests?

¶1151

Appellants claimed that their income received as salary is

¶1152

wholly made over to the religious congregation, due to their vow of poverty and hence their income is not exigible to tax deducted at source. Appellants based their claim on the principle of diversion of

¶1153

¶1154

W.A. No.410/15 & Conn. Cases

¶1155

income by overriding title. It is settled that income tax is attracted at the point when income is earned or accrued. Taxability of income is not dependent upon its destination or the manner in which the income is utilized or applied by the asessee. (See Tuticorin Alkali Chemicals & Fertilizers Ltd., Madras v. Commissioner of Income

¶1156

Tax, Madras [(1997) 227 ITR 172 (SC)].

¶1157

Though various High Courts had applied the concept differently, the Supreme Court in the decision in Commissioner of Income-Tax, Bombay City II, Bombay v. Sitaldas Tirathdas, Bombay (AIR 1961 SC 728) laid down the test to determine the applicability of the aforestated principle. It was stated that if the obligation for diversion of income arises even before the payment is received by the assessee, it can be treated as a case of diversion of income by overriding title. It was further held that if the obligation to pay arises only after the income is received, it is a case of application of income. The following observations of the Supreme Court, classically illustrate the principle “ In our opinion, the true test is whether the amount sought to be deducted, in truth, never reached the assessee as his income. Obligations, no doubt there are in every case, but it is the nature of the obligation which is the decisive fact. There is a difference between an amount which a person is obligated to apply out of his income

¶1158

¶1159

W.A. No.410/15 & Conn. Cases

¶1160

and an amount which by the nature of the obligation cannot be said to be a part of the income of the assessee. Where by the obligation income is diverted before it reaches the assessee, it is deductible; but where the income is required to be applied to discharge an obligation after such income reaches the assessee, the same consequence, in law, does not follow. It is the first kind of payment which can truly be excused and not the second. The second payment is merely an obligation to pay another a portion of one's own income, which has been received and is since applied. The first is a case in which the income never reaches the assessee, who even if he were to collect it, does so, not as part of his income, but for and on behalf of the person to whom it is payable. In our opinion, the present case is one in which the wife and children of the assessee who continued to be members of the family received a portion of the income of the assessee, after the assessee had received the income as his own. The case is one of application of a portion of the income to discharge an obligation and not a case in which by an overriding charge the assessee became only a collector of another 's income ”.

¶1161

The above principle was followed by the Supreme Court in Moti Lal Chhadami Lal Jain v. Commissioner of Income Tax, Delhi and Ors. [(1991) 190 ITR 1 (SC)] and Commissioner of Income Tax v. Sunil J.Kinariwala [(2003) 1 SCC 660]. The

¶1162

¶1163

W.A. No.410/15 & Conn. Cases

¶1164

observations of the Supreme Court in the latter of the above cases are also relevant. “Under the scheme of the IT Act, 1961, it is the total income of an assessee, computed under the provisions of the Act, that is assessable to income tax. So much of the income which an assessee is not entitled to receive by virtue of an overriding title created in favour of a third party would get diverted at source and the same cannot be added in computing the total income of the assessee. The criteria to determine as to when the income attributable to an assessee gets diverted by an overriding title is the nature and effect of the assessee's obligation in regard to the amount in question. When a third person becomes entitled to receive the amount under an obligation of an assessee even before he could lay a claim to receive it as his income, there would be diversion of income by an overriding title; but when after receipt of the income by the assessee, the same is passed on to a third person in discharge of the obligation of the assessee, it will be a case of application of income by the assessee and not of diversion of income by an overriding title.”

¶1165

Similarly in the decision in Tuticorin Alkali Chemicals & Fertilizers Ltd, Madras v. Commissioner of Income Tax, Madras ,

¶1166

(1997) 6 SCC 117, it was held that tax is attracted at the point when the income is earned. Taxability of income is not dependent upon its destination or manner of its utilization.

¶1167

¶1168

W.A. No.410/15 & Conn. Cases

¶1169

In view of the above propositions laid down by the Supreme Court, we need to consider whether the salary paid to nuns or priests gets diverted even before they can lay a claim to receive it as their income.

¶1170

The basis for applying the principle of diversion of income by overriding title in the instant case is claimed to be the canon law. Appellants contended that as per the canon law, once a perpetual vow of poverty is taken, the nun or priest, as the case may be, undergoes a civil death, and thereafter, they are not 'persons' under the Act. The said contention, according to us, is too far-fetched and is legally untenable.

¶1171

Canon law or the personal law of Christians belonging to the Catholic faith have been held to have only theological or ecclesiastical implications to the followers of that faith. When legislation has been enacted covering a field, the said legislation has to be interpreted based on the provisions of that enactment. The legislation enacted by the legislature gains primacy and supremacy over the personal laws. In this context it would be fruitful to refer to the decision of the Full Bench of the Kerala High Court in George Sebastian v. Molly Joseph [1994 (2) KLT 387 (FB)] dealing with the

¶1172

¶1173

W.A. No.410/15 & Conn. Cases

¶1174

order of the ecclesiastical tribunal granting divorce, this Court held

¶1175

that “ When there is a statute governing the area, the statute has primacy over any personal law in that regard. Personal law has relevance only to the above extent, vis-a-vis, the statutory law. In other words, personal law stands clipped to the extent statutory law has stepped” . While affirming the above decision, the Supreme Court in Molly Joseph Alias Nish v. George Sebastian Alias Joy [(1996) 6 SCC 337] held that “ It is well settled that when legislature enacts a law even in respect of the personal law of a group of persons following a particular religion, then such statutory provisions shall prevail and override any personal law, usage or custom prevailing before coming into force of such Act.”

¶1176

The concept of civil death propounded by the canon law is not real. The extent of civil death under canon law is limited in its extent and in its operation. The said fiction under the canon law, cannot be extended to cover all situations in the life of a nun or a priest. It cannot be extended to cover situations governed by the statutes enacted by the legislature unless the same is recognized by the provisions of the statute. None of the provisions of the income tax Act recognize the concept of civil death. Thus the concept of civil death has no application under the Income Tax Act. In fact, the decision relied upon by the appellants in Mother Superior,

¶1177

¶1178

W.A. No.410/15 & Conn. Cases

¶1179

Adoration Convent, case (supra) itself refers to the limitations on the fiction of civil death. The said decision observed that the criminal wrongs committed by a nun or a priest will necessarily be dealt with under the criminal laws of the country and when such proceedings are initiated, the nuns or priests cannot take refuge under the canon law or the concept of civil death. According to us, though the ratio decidendi of the aforesaid decision has no application to the present case, the above observations have relevance to the extent of explaining the operational limitations of the canon law vis-a-vis statutory obligations under any statute.

¶1180

The inapplicability of civil death for claiming exemption from tax/TDS liability can be viewed from another perspective. There is no doubt that this Court appreciates the vow of obedience, the vow of celibacy, and the vow of poverty undertaken by the nuns and priests while entering the congregation. However, if in spite of the vow of poverty undertaken by the nuns or priests, they work for gain and receive salary, irrespective of whether the ultimate beneficiary is somebody else or not, the salary partakes the character of income received by the nuns and priests from Government. It stands to reason that, a person receiving income by way of salary, cannot be in

¶1181

¶1182

W.A. No.410/15 & Conn. Cases

¶1183

a state of penury or continue to be under a vow of poverty. If salary

¶1184

is received for the services rendered, even while the vow of poverty subsists, it ought to be viewed as to how far the vow being eclipsed for the purpose of earning income. The vow of poverty when eclipsed by the receipt of income, renders the civil death contemplated under the religious calling also, in a state of eclipse for the limited application of statutory obligations.

¶1185

Apart from the above, the nuns and priests are part of the society. They can walk freely, speak freely and even indulge in most of the regular activities unrestricted, like any other individual. They enjoy all privileges that law confers upon other persons, including fundamental rights under Part III of the Constitution of India. They have the constitutional right of franchise. They are entitled to practice the profession of law, [see the decision in Bar Council of India v. Mary Tresa ( 2006 (2) KLT 210) medicine, teaching or any other profession of their choice. They act as managers of educational institutions, hospitals and other establishments. They enter into contracts for manifold purposes. In all these spheres, they act like any other living human. In such a scenario, we are of the firm view that the concept of civil death under the canon law, not only stands

¶1186

¶1187

W.A. No.410/15 & Conn. Cases

¶1188

eclipsed but has no relevance vis-a-vis the taxing statutes. We are a nation governed by the rule of law. The concept of civil death is alien to the Income Tax Act and the same cannot be incorporated into the statute book through any mode of interpretation. The civil death contemplated under our rule of law is only the civil death provided for in section 108 of the Indian Evidence Act, 1872. Thus, the reliance upon the concept of civil death of nuns and priests under canon law, to avoid deduction of tax at source, cannot be of avail to the appellants.

¶1189

After the coming into force of the Constitution, the exigibility to tax is governed and controlled by the respective taxing statutes and not by the canon law. Canon law, cannot relieve the legal obligations/duties created under the various legislations enacted by the legislature. We are therefore in complete agreement with the learned Single Judge that the principle of diversion of income by overriding title has no application to the salary paid to nuns or priests by the Government or any other employer.

¶1190

Q.(iv) Whether the circulars of 1944 and 1977 are valid? If yes, do they exclude salaries of nuns or priests from TDS?

¶1191

The contention of the appellants that the circulars of 1944

¶1192

¶1193

W.A. No.410/15 & Conn. Cases

¶1194

and 1977 exempt the salaries received by the nuns and priests from

¶1195

deduction of tax at source, albeit appealing on first blush, is, on deeper analysis, legally untenable. Since the circular of 1944 was issued before the coming into force of the Act, the said circular is not extracted. However, the circular of 1977 is extracted below for easier comprehension:

¶1196

V - Circular of the Central Board of Direct Taxes, dated 5th December 1977

¶1197

11B, Income Tax Exemption to Missionaries F.No. 200/88/75-II(A) Central Board of Direct Taxes GOVT. OF INDIA New Delhi Dated 5.12.1977

¶1198

¶1199

All Commissioners of Income Tax

¶1200

Sir,

¶1201

Sub:Exemption from payment of Income-Tax on Salaries of members of Religious Congregations.

¶1202

Attention is Invited to Circular No. 1 of 1944 C.No.26(43)IT43 dated 24.1.1944 in which the liability to tax on the fees received by Missionaries and subsequently made over to the society have been considered. Representations have been received from the members of religious congregations situated all over the country regarding the taxability of the fees received by them. The question for consideration is whether the fees or the other earnings of the missionaries be accessed as their income, although the same is to be made over to the congregation to which they belong under the rule thereof.

¶1203

The Board have examined this issue and have decided that since the fees received by the missionaries are to be made over to the congregation concerned there is an overriding title to the fees which would entitle the missionaries to exemption from payment of income tax. Hence, such fees or earnings are not taxable in their hands.

¶1204

These instructions may be brought to the notice of all the officers working in your charge.

¶1205

Yours faithfully

¶1206

¶1207

W.A. No.410/15 & Conn. Cases

¶1208

Sd/J. F. Sharma Secretary Central Board of Direct Taxes.

¶1209

Note: This exemption is restricted only to the individual missionary and not to the income of the missionary per se. Taxability of such an income gets transferred to the institution from the individual provided the entire income for the missionary is assessed with the income of the institution and satisfies all the rules governing Income Tax exemption given to the institution u/s12A.

¶1210

It is explicit from a reading of the circular extracted above, that, though the caption mentions the subject as ‘Fees of members of religious congregation’, the recital portion of the circular refers only to the fees received by the missionaries in contradistinction to salary received by the nuns or priests. According to us, the circular of 1977 cannot apply to the salaries received by nuns or priests from the Government or aided institutions. Further, the clarification issued by the CBDT in 2016, pursuant to the direction by this Court in these appeals, mentioned by us as a prelude in this judgment, states in unmistakable terms that the circular does not apply to salaries and pensions received by the nuns or priests.

¶1211

Apart from the above, the chargeability of an income is determined by the statutory provisions. When Article 265 of the Constitution of India clearly specifies that no tax shall be levied or collected except by authority of law, the corollary must also apply with equal rigour. When a tax is imposed by the authority of law, the

¶1212

¶1213

W.A. No.410/15 & Conn. Cases

¶1214

exclusion from the taxing provisions must also be through a valid law. This takes us to the question as to whether the CBDT can issue a circular contrary to the statutory provisions or excluding/exempting a person from payment of tax who is otherwise chargeable to income tax.

¶1215

The power of the CBDT to issue circulars can be traced to section 119 of the Act. A reading of section 119 of the Act will make it explicit that the power to issue circulars, or instructions by the CBDT is only for the ‘proper administration’ of the Act. In the process of proper administration of the Act, the CBDT does not have the power to issue any circular excluding or exempting a person or a category of persons from the taxing provisions. The power to exclude any person or category of persons from the purview of tax can be done only through the mandate of the statute. If the CBDT is empowered to issue circulars, instructions or directions contrary to the provisions of the statute, the same can be destructive of the legislative intention. A delegated authority cannot, under any circumstances whatsoever, be presumed to possess a power beyond those conferred by the statute. The statute has not recognized any exclusion of tax on the income of nuns or priests. In such a perspective, the CBDT could

¶1216

¶1217

W.A. No.410/15 & Conn. Cases

¶1218

not have issued any circular in exercise of the powers under section

¶1219

119 of the Act to confer an exemption to the salaries received by the nuns or priests from the rigour of income tax.

¶1220

We are fortified in the above conclusion from the decision in

¶1221

Kerala Financial Corporation v. Commissioner of Income Tax

¶1222

[(1994) 4 SCC 375]. It was held in the above referred decision as follows:

¶1223

“ 14. The fact that the circular to which Shri Salve has referred is one which had been issued in exercise of powers conferred by section 119 of the Act has no significance insofar as the point under consideration, namely, whether the circular can override or detract from the provisions of the Act, is concerned, inasmuch as what Section 119 has empowered is to issue orders, instructions or directions for the “proper administration” of the Act or for such other purposes specified in subsection (2) of the section. Such an order, instruction or direction cannot override the provisions of the Act; that would be destructive of all the known principles of law as the same view would really amount to giving power to a delegated authority to even amend the provisions of law enacted by Parliament. Such a contention cannot seriously be even raised .”

¶1224

The contention that the practice had the effect of recognizing an underlying principle, according to us, has no basis. As mentioned earlier, under the scheme of the Act, there cannot be an exemption or exclusion of income from chargeability, otherwise

¶1225

than by the taxing statute. Since the statute has not provided for any

¶1226

¶1227

W.A. No.410/15 & Conn. Cases

¶1228

such exemptions or exclusions for a certain category of persons like

¶1229

nuns or priests, the circulars cannot exclude or exempt the obligation created under section 192 of the Act. We are therefore of the firm view that the 1944 circular or even the 1977 circular cannot be construed as excluding tax deducted at source from the salaries received by the nuns or priests from their respective establishments.

¶1230

Q.(v) Whether deduction of tax at source from the salaries payable to nuns or priests violates Article 25 of the Constitution of India?

¶1231

The learned Senior Counsel also argued that the right to profess, practice and propagate religion under Article 25 of the Constitution of India will be infringed if tax is deducted at source from

¶1232

the salaries payable to the nuns or priests. While considering this contention, we bear in mind the perspective that the right under Article 25 is not an absolute or an unfettered right. Article 25 does not provide any immunity from taxation on the basis of religion. The right is subject to public order, which term has a wide connotation. One of the facets of public order is the law of the land. A valid piece of legislation and its compliance is part of public order under Article 25 of the Constitution. Payment of taxes imposed under a validly

¶1233

¶1234

W.A. No.410/15 & Conn. Cases

¶1235

enacted legislation is an essential attribute of public order. Thus, if a valid law permits deduction of tax at source, we find ourselves at a loss to assimilate the scope of the contention that deduction of tax at source violates the fundamental right to freedom of religion. We reject the said contention.

¶1236

Q.(vi) Whether the non-deduction of tax at source from the salaries of nuns or priests for more than 76 years confers a right against such deduction?

¶1237

The respondents have admitted that by a mistaken notion, tax had not been deducted from the salaries payable to nuns or priests by the officers responsible for paying the salary all these years. According to the department, the said mistake is liable to be corrected and that too, without further loss of time. The appellants contended that the non collection of TDS all these years have vested a legitimate expectation and a right upon them. We are afraid that we cannot agree with the contentions put forward by the appellants. Since we have already found that the mandate of section 192 of the Act is clear that TDS has to be deducted from the salaries payable to nuns or priests, a contrary practise, which was contrary to the law of the land, cannot be permitted to be continued. As held in the decision

¶1238

100

¶1239

W.A. No.410/15 & Conn. Cases

¶1240

in Joshi Technologies International Inc. v. Union of India and Others [(2015) 7 SCC 728] and several other decisions, there cannot be any estoppel against law. Hence we reject the said contention too.

¶1241

We have been referred to the decision of the Madras

¶1242

High Court in Union of India v. Society of Mary Immaculate (Tamil Nadu), Madras [(2019) 412 ITR 545] where the Madras High Court, after taking note of the judgment of the learned Single Judge impugned in these appeals, agreed with the learned Single Judge of this Court. We too, agree with the conclusions reached by the learned Single Judge in the impugned judgment as well as in the aforecited decision of the Madras High Court.

¶1243

In deference to the observations of the Madras High Court towards the concluding paragraphs, we hold that this judgment shall apply only with prospective effect and not for any earlier periods. This direction is issued not on the basis of any proclaimed right of the nuns or priests, but solely on account of the admission of the department that they had not, by a mistake/omission failed to properly instruct the collection of TDS at source prior to 2014. From 2014 till date, this Court had interdicted collection of tax at source

¶1244

101

¶1245

W.A. No.410/15 & Conn. Cases

¶1246

also.

¶1247