Disposed

Varghese M.D., v. Union of India

Kerala HC5 Oct 2023WP(C)/2072/2022

Case brief

AI extract

What is this about?

Retired employees of public sector undertakings sought revision of the exemption limit on earned leave salary under Section 10(10AA)(ii) retroactively. The High Court held it could not issue a writ of mandamus as the decision is a policy matter of the Executive, and disposed of the petitions with liberty to approach the Government.

What did the court decide?

Writ petitions disposed of with liberty to petitioners to approach the Government with representations.

Varghese M.D., Vs Union of India — Income Tax | Kerala HC (2023)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT

¶3

THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 5^TH DAY OF OCTOBER 2023 / 13TH ASWINA, 1945 WP(C) NO. 2072 OF 2022

¶4

PETITIONER/S:

¶5

1 VARGHESE M.D., AGED 62 YEARS

¶6

S/O. DOMINIC VARGHESE, RESIDING AT MEKKATTUKULAM, PERUMANOOR, ERNAKULAM-6820150

¶7

2 VIJAYAN K., AGED 61 YEARS

¶8

S/O. KITTA, RESIDING AT CETTITHARA HOUSE, ELAVANCHERY, CHITTOOR, PALGHAT-678513.

¶9

3 JOHNSON P.K., AGED 61 YEARS S/O. KOCHAPPAN, RESIDING AT VI/456, PALLAKKARA HOUSE, PERAMBRA P.O., TRICHUR-680689.

¶10

4 MOHAN S., AGED 61 YEARS S/O. SREEDHARAN NAIR, RESIDING AT 26/283, MINI APARTMENT, THEVARA, KONTHURUTHY, ERNAKULAM682013.

¶11

5 PAUL SUDHAKAR, AGED 62 YEARS

¶12

S/O. SUDHAKAR K., RESIDING AT PAVITHRAM, VIKAS NAGAR, MARADU P.O., ERNAKULAM-682304.

¶13

6 SALIMKUMAR P.V., AGED 61 YEARS

¶14

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶15

¶16

S/O. PONNAPPAN, RESIDING AT 18/2062A, DEEPAM, PALLURUTHY P.O., ERNAKULAM-682005.

¶17

7 KURUVILA T.K., AGED 62 YEARS S/O. T.K. KURUVILLA, RESIDING AT THUNDIYIL, 1/6D, KUREEKAD VILLAGE, THIRUVANKULAM P.O., ERNAKULAM682305.

¶18

8 LAKSHMANAN A., AGED 62 YEARS S/O. KORAN P., RESIDING AT ATHILATT, VENNALA P.O., KANAYANNOOR, ERNAKULAM-682028.

¶19

9 RAJEEVAN M.S., AGED 60 YEARS S/O. SANKARAN NAIR, RESIDING AT ASWATHY BHAVAN, EAST KADUNGLLORE, U.C. COLLEGE P.O., ALUVA-683102.

¶20

10 SOBHA A., AGED 62 YEARS

¶21

D/O. APPU PANICKER, RESIDING AT 28/268, KUZHUPPILLY MADOM, KADAVANTRA, ERNAKULAM-682020.

¶22

11 MANIKANTAN P.K., AGED 61 YEARS S/O. KOMARAMANNADIAR, RESIDING AT PUTHUKODE, 39/251, EDAPPILLY P.O., ERNAKULAM-682024.

¶23

12 SAITHUMUHAMMED M.M., AGED 61 YEARS RESIDING AT MUDANASSERIL HOUSE, KALOOR P.O., ERNAKULAM-682024.

¶24

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶25

¶26

13 RAMESAN K.V., AGED 62 YEARS S/O. VELAYUDHAM, RESIDING AT VII/426, KALATHAM PARAMBIL HOUSE, KURUMASSERY P.O., ERNAKULAM683579.

¶27

14 THOMAS K.J., AGED 62 YEARS S/O. JOSEPH THOMAS, RESIDING AT KANICHERIL, 26/515, FRIENDS NAGAR, THEVARA P.O., ERNAKULAM-682013.

¶28

15 AYYAPPANKUTTY K.T., AGED 62 YEARS S/O. THEVAN, RESIDING AT 351, KOTHAKUZHNERAPPIL, VETTICKAL P.O., ERNAKULAM-682314.

¶29

16 THOMAS JOSEPH, AGED 60 YEARS S/O. JOSEPH, RESIDING AT 29/2141 A, KAKKUZHIYIL, ST. ANTONY'S ROAD, VYTTILA P.O., ERNAKULAM-682019.

¶30

17 RADHAKRISHAN K.N., AGED 60 YEARS S/O. NARAYANAN K.K., RESIDING AT KIZHAKKE KARIKKETHU HOUSE, THALAKODE P.O., ERNAKULAM682314.

¶31

18 MOHAN SUMUEL, AGED 62 YEARS S/O. SAMUEL, RESIDING AT VALIYATHU HOUSE, HAYOLA, THAIKATTUKARA P.O., ALUVA-683106.

¶32

19 SASIDHARAN D., AGED 62 YEARS

¶33

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶34

¶35

S/O. DIVAKARAN, RESIDING AT HOUSE NO. XXVI 503, SILPA NIVAS FRIENDS NAGAR, KONTHURUTHY, THEVARA P.O., ERNAKULAM-682020.

¶36

20 JOHN K.A., AGED 61 YEARS

¶37

S/O. ANTHAPPAN, RESIDING AT 48/2343 A KALATHIPARAMBIL HOUSE, ELAMAKKARA P.O., ERNAKULAM-682026.

¶38

21 MARTIN M.V., AGED 61 YEARS S/O. VARIATH, RESIDING AT VII/33-A, MOOKKANNUR, NEAR PALA JUNCTION, ERNAKULAM-683577.

¶39

22 JACOB K.P., AGED 61 YEARS S/O. POULOSE, RESIDING AT KIZHAKKNEATH HOUSE, ONAKKOOR P.O., PIRAVOM, ERNAKULAM-686667.

¶40

23 GREGORIOSE P.V., AGED 62 YEARS S/O. VARGHESE, RESIDING AT PALATTY HOUSE, MUKKANNOOR P.O., ERNAKULAM-683577.

¶41

24 PRAKASAN T.K., AGED 61 YEARS S/O. KUTTAPPAN, RESIDING AT KIZHAKKE PAZHKATTIL, 7/316 A, MANAKUNNAM, NADAKKAVU P.O., ERNAKULAM682307.

¶42

25 DEVASSY K.M., AGED 61 YEARS S/O. MATHEW, RESIDING AT KARUMATHY HOUSE,

¶43

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶44

¶45

NEDUMBASSERY, KARIYAD P.O., ERNAKULAM-683589.

¶46

26 KRISHNADAS P.M., AGED 61 YEARS S/O. KUNJIRAMAN, RESIDING AT PADINJARE MANAPURATH HOUSE, KADAVANTHARA P.O., ERNAKULAM-682020.

¶47

27 SOBHANA KUMARI S., AGED 62 YEARS D/O. RAGHAVAN, RESIDING AT 28-1129, DARSANA, KADAVANTHARA P.O., ERNAKULAM-682020.

¶48

28 RAJAN N.E., AGED 61 YEARS S/O. KRISHNAN, RESIDING AT NELLORIDAKLAPARATH, KANAYANOOR, PERUMANOORE P.O., ERNAKULAM-682015.

¶49

29 PAULY A.L., AGED 61 YEARS S/O. LONAPPAN, RESIDING AT 4/61 ALAPPAT HOUSE, MARADY, KANAYANNORE P.O., ERNAKULAM-682304.

¶50

30 HARIDAS N., AGED 61 YEARS S/O. NARAYANAN NAIR, RESIDING AT 28/1658, ORAYAGA, K.P. VALLON ROAD, KADAVANTHRA P.O., ERNAKULAM - 682020.

¶51

31 THOMAS P.X., AGED 62 YEARS S/O. XAVIER THOMAS, RESIDING AT PADATGHARA HOUSE, P.D. ROAD, PALLURUTHY P.O., ERNAKLAM-682006.

¶52

32 THOMAS JOSE,

¶53

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶54

¶55

AGED 61 YEARS S/O. JOSE, RESIDING AT NJARACKAL HOUSE, YUVAJANASAMAJAM ROAD, KADAVANTHRA P.O., ERNAKULAM-682020.

¶56

33 PAVANAN P.M., AGED 61 YEARS S/O. MADHAVAN, RESIDING AT 31/2006, PALLATHALATH HOUSE, PONNURUNNI, THAMMANAM P.O., ERNAKULAM682032.

¶57

34 SURESH K.R., AGED 61 YEARS S/O. RAJAN, RESIDING AT KANNAMTHODATH HOUSE, ELAMKULAM, PERUMBAVOOR P.O., ERNAKULAM-682015.

¶58

35 POULOSE P.P., AGED 61 YEARS S/O.PAPPU, RESIDING AT PUTHUSSERY HOUSE, KAPPAL JUNCTION, KIDANGOOR P.O., ERNAKULAM-683591.

¶59

36 VIJAYAPPAN, AGED 61 YEARS S/O. MADHAVAN, RESIDING AT VADAKECHIRA, PULINCUNNOO, ALAPPUZHA-688504.

¶60

37 GOVINDANKUTTY P.M., AGED 62 YEARS

¶61

S/O. K. GOPALAN NAIR, RESIDING AT MELEKANIKKATTIL HOUSE, FAROOK COLLEGE P.O., KOZHIKODE-673632.

¶62

38 KRISHNAN P.A., AGED 62 YEARS S/O. AYYAPPAN, RESIDING AT PURATHAZHATHA HOUSE,

¶63

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶64

¶65

8/54, ALAMATTOM, THIRUMUKULAM, TRICHURE-690734.

¶66

39 ABDUL SALAM K.H., AGED 62 YEARS S/O. HYDROSE, RESIDING AT KANGIRATHINGAL HOUSE, THAIKATTUKARA, ALUVA-683106.

¶67

40 KUNJUMOIDEEN E.M., AGED 62 YEARS S/. MUHAMMED ALIO, RESIDING AT 146-3, EDAYIDATHU HOUSE, KODUGALLORE, TRICHUR-680671.

¶68

41 THOMAS P.J., AGED 60 YEARS

¶69

S/O. JOSEPH, RESIDING AT PUTHUSSERY HOUSE, AZHAKAM P.O., MUKKANNOOR, ANGAMALI, ALUVA-683577.

¶70

42 SHOBHA P., AGED 62 YEARS D/O. RAGHAVAN, RESIDING AT SOUBHAGYA, 56/1049, VIDYANAGAR, KADAVANTHARA-682020.

¶71

43 DHANARAJAN N., AGED 62 YEARS S/O. NARAYANA MENON, RESIDING AT MENUKOOTIL HOUSE, AROOKUTTY P.O., PIN-688535.

¶72

44 VILSON S., AGED 62 YEARS S/O. ULAHANNAN, RESIDING AT SRAMBIL HOUSE, MEKKADAMBU P.O., MUVATTUPUZHA-682316.

¶73

45 YOOSAF SIDIQ V.A., AGED 62 YEARS

¶74

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶75

¶76

S/O. ABDUKUNJU, RESIDING AT AADIL NIVAS, WEST VELIAYTHUNADU P.O., ALUVA-683101.

¶77

46 VIJAYANANDU P.K., AGED 61 YEARS S/O. KOCHUKUTTAN, RESIDING AT PADNANKARAYIL HOUSE, VALAMANGALAM NORTH, THURAVOOR P.., ALAPPUZHA-688532.

¶78

47 OUSEPH P.O., AGED 62 YEARS S/O. OUSEPH, RESIDING AT PALATTY HOUSE, XVII-535, NAYATHODE P.O., ANGAMALY-683592.

¶79

48 SUBRAMANIAN M.K., AGED 62 YEARS

¶80

S/O. KAVALAN, RESIDING AT MELETH, SANTHY NAGAR, UDAYAMPERUR, ERNAKULAM-683573.

¶81

49 SURESH BABU R., AGED 62 YEARS

¶82

S/O. RAGHAVAN PILLAI, RESIDING AT GOVINDAM, 28/2492 C, PLOT NO. 167, VINOBA NAGAR, KADAVANTRA P.O., ERNAKULAM-682020.

¶83

50 SURENDRAN V.N., AGED 61 YEARS S/O. NARAYANAN, RESIDING AT VADASSERY HOUSE, NURSERY SCHOOL ROAD, PONNURUNNI P.O., KOCHI-682019.

¶84

51 PRABHAKARAN K.N., AGED 61 YEARS S/O. NARAYANAN K.K., RESIDING AT 18/1932A, KOTTARATHIL, VALUMMEL ROAD, PALLURUTHY P.O.,

¶85

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶86

¶87

KOTTAYAM-682006.

¶88

52 CHACKO K T., S/O. THOMA K.C., RESIDING AT KALLUVALIL, NEERIKAD P.O., KOTTAYAM-686564.

¶89

BY ADVS. C.S.AJITH PRAKASH T.K.DEVARAJAN PAUL C THOMAS FRANKLIN ARACKAL BABU M. NIDHIN RAJ VETTIKKADAN HAARIS MOOSA ANCY THANKACHAN

¶90

RESPONDENT/S:

¶91

1 UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA, MINISTRY OF FINANCE, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI-110001.

¶92

2 THE CHAIRMAN, CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, SECRETARIAT BUILDING, NEW DELHI-110001.

¶93

3 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, GOVERNMENT OF INDIA, 356, C.R. BUILDING, IP ESTATE, NEW DELHI-110002.

¶94

4 CHIEF COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, GOVERNMENT OF INDIA,

¶95

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶96

CENTRAL REVENUE BUILDING, IS PRESS ROAD, ERNAKULAM-682018.

¶97

5 COCHIN SHIPYARD LIMITED, M.G. ROAD, PERUMANOOR P.O., ERNAKULAM-682015, REPRESENTED BY ITS MANAGING DIRECTOR.

¶98

BY ADV NAVANEETH.N.NATH

¶99

OTHER PRESENT:

¶100

RAJA KANNAN R5

¶101

ADV CHRISTOPHER ABRAHAM SC IT

¶102

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR HEARING ON 05.10.2023, ALONG WITH WP(C).9389/2022, 27109/2021 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶103

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶104

¶105

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶106

PRESENT

¶107

THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 5^TH DAY OF OCTOBER 2023 / 13TH ASWINA, 1945 WP(C) NO. 9389 OF 2022

¶108

PETITIONER/S:

¶109

SHOBHANA P.R., AGED 58 YEARS D/O. RAMAKRISHNAN PILLAI, SR.OFFICER (HR), THE FERTILIZERS AND CHEMICALS TRAVANCORE LTD, UDYOGAMANGAL , RESIDING AT SRAVANAM. THANAL 69, PARIKAPADI, WEST KADUNGALLOOR, ALUVA-683 110

¶110

BY ADVS. C.S.AJITH PRAKASH T.K.DEVARAJAN PAUL C THOMAS FRANKLIN ARACKAL M.B.SOORI BABU M. NIDHIN RAJ VETTIKKADAN HAARIS MOOSA ANCY THANKACHAN

¶111

RESPONDENT/S:

¶112

1 UNION OF INDIA REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA, MINISTRY OF FINANCE, JEEVAN DEEP BUILDING, SANSAD MAR, NEW DELHI-110 001

¶113

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶114

¶115

2 THE CHAIRMAN, CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, SECRETARIAT BUILDING, NEW DELHI-110 001

¶116

3 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, GOVERNMENT OF INDIA, 356, C R BUILDING, I P ESTATE, NEW DELHI-110 002

¶117

4 CHIEF COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, GOVERNMENT OF INDIA, CENTRAL REVENUE BUILDING, I.S PRESS ROAD, ERNAKULAM-682018

¶118

5 THE FERTILIZERS AND CHEMICALS TRAVANCORE LTD, UDYOGAMANDAL ( A GOVERNMENT OF INDIA ENTERPRISES), UDYOGAMANDAL P.O., KOCHI,-683 501, REPRESENTED BY THE CHAIRMAN & MANAGING DIRECTOR

¶119

BY ADVS.

¶120

JUSTUS S., CGC CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT M.GOPIKRISHNAN NAMBIAR K.JOHN MATHAI; JOSON MANAVALAN KURYAN THOMAS; PAULOSE C. ABRAHAM RAJA KANNAN

¶121

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR HEARING ON 05.10.2023, ALONG WITH WP(C).2072/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶122

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶123

¶124

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶125

PRESENT

¶126

THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 5^TH DAY OF OCTOBER 2023 / 13TH ASWINA, 1945 WP(C) NO. 27109 OF 2021

¶127

PETITIONER/S:

¶128

1 FACT WORKERS ORGANIZATION, REG.NO.07/43/95, UDYOGAMANDAL P.O., PIN-683 501, REPRESENTED BY THE SECRETARY GENERAL, SHRI.GEORGE THOMAS.T.

¶129

2 SHINILVAS.O.S., AGED 52 YEARS S/O.SYAMAPRASAD.O.S., B.NO.12476, SENIOR FIRE INSPECTOR, THE FERTILIZERS AND CHEMICALS TRAVANCORE LTD., UDYOGAMANDAL, RESIDING AT PRANAVAM, ERAMAM, MUPPATHADAM P.O., PIN-683 110.

¶130

BY ADVS.

¶131

C.S.AJITH PRAKASH T.K.DEVARAJAN FRANKLIN ARACKAL PAUL C THOMAS M.B.SOORI BABU M. ANCY THANKACHAN NIDHIN RAJ VETTIKKADAN HAARIS MOOSA ADESH JOSHI

¶132

RESPONDENT/S:

¶133

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶134

¶135

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

¶136

2 THE CHAIRMAN, CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, SECRETARIAT BUILDING, NEW DELHI-110 001.

¶137

3 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, GOVERNMENT OF INDIA, 356, CR BUILDING, IP ESTATE, NEW DELHI-110 002.

¶138

4 CHIEF COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, GOVERNMENT OF INDIA, CENTRAL REVENUE BUILDING, IS PRESS ROAD, ERNAKULAM-682 018.

¶139

5 THE FERTILIZERS AND CHEMICALS TRAVANCORE LTD., UDYOGAMANDAL (A GOVERNMENT OF INDIA ENTERPRISES), UDYOGAMANDAL P.O., KOCHI-683 501, REPRESENTED BY ITS CHAIRMAN & MANAGING DIRECTOR.

¶140

BY ADVS. M.GOPIKRISHNAN NAMBIAR K.JOHN MATHAI JOSON MANAVALAN KURYAN THOMAS PAULOSE C. ABRAHAM

¶141

RAJA KANNAN R5

¶142

ADV CHRISTOPHER ABRAHAM SC IT

¶143

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶144

¶145

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR HEARING ON 05.10.2023, ALONG WITH WP(C).2072/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶146

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶147

¶148

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶149

PRESENT

¶150

THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 5^TH DAY OF OCTOBER 2023 / 13TH ASWINA, 1945 WP(C) NO. 28101 OF 2021

¶151

PETITIONER/S:

¶152

1 VIJAYAN K.R. AGED 60 YEARS

¶153

S/O. RAGHAVAN M. N., HEAD CRAFTSMAN (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL, RESIDING AT KOLLENTEPARAMBIL HOUSE, MUPPATHADAM P. O., ALUVA - 680666.

¶154

2 SUNNY JOSEPH AGED 60 YEARS S/O. JOSEPH A., HEAD CRAFTSMAN (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL, RESIDING AT ARACKAKUDIYIL HOUSE, OORAMANA P. O., KOTHAMANGALAM - 686663.

¶155

3 MOHAMED HABEEB K. M. AGED 60 YEARS S/O. K. I. MOHAMED, HEAD CRAFTSMAN (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL, RESIDING AT KOLLIYAIL, ABDULLA ROAD, MADAVANA P. O., KODUNGALLORE - 680 666.

¶156

4 KRISHNAN E. S. AGED 61 YEARS

¶157

S/O. SANKARAN E. C., HEAD CRAFTSMAN (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL,

¶158

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶159

¶160

RESIDING AT ETTAMPARMBIL, THAMARA ROAD, ELINJIPRA P. O., CHALAKUDY - 680721.

¶161

5 K. K. HAMEED AGED 60 YEARS S/O.M. K. KASIM, LEADSMAN (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL, RESIDING AT KUTTUNGAL HOUSE, ERAMAM, MUPPATHADAM P. O., ANGAMALY - 683110.

¶162

6 ANTONY K. A. AGED 60 YEARS S/O. ANTHAPPAN K. A., HEAD CRAFTSMAN (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL, RESIDING AT KOLARICKAL HOUSE, MUTINAKAM, VARAPUZHA P. O., ERNAKULAM - 683517.

¶163

7 RAJAPPAN A. A. AGED 60 YEARS S/O. AVARACHAN A. P., SHIFT IN CHARGE (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL, RESIDING AT ALUKKAL HOUSE, CHENGAL, KALADY P. O., PIN - 683574.

¶164

8 THOMAS C. J. AGED 60 YEARS S/O. JACOB C. T., HEAD CRAFTSMAN (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL, RESIDING AT CHIYEDATH HOUSE, KEEZHUMAD, ERUMATHALA P. O., ANGAMALY - 683112.

¶165

9 MATHEW V. T. AGED 64 YEARS S/O. THOMAS V. K., SHIFT IN CHARGE (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL,

¶166

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶167

¶168

RESIDING AT VATTATHA HOUSE, PIZHAKA P. O., KOTTAYAM - 686651.

¶169

10 JOSEPH AGED 62 YEARS S/O. K. A. MATHEW, SHIFT IN CHARGE (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL, RESIDING AT KARIKKASSERY, H.NO.8/1141, ST. SEBASTIAN ROAD, PANDIKUDI P. O., COCHIN - 682002.

¶170

11 MURALI V. R. AGED 60 YEARS S/O. RAMU V. N., SENIOR ASSISTANT (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL, RESIDING AT VIRUTHIPARAMBIL, MAPRANAM, MADAYIKONAM P. O., TRICHUR - 680712.

¶171

12 FRANCIS M. G. AGED 61 YEARS S/O. GEORGE M. R., HEADCRAFTSMAN (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL, RESIDING AT MADATHIPARAMBIL HOUSE, ST. XAVIERS ROAD, CHERANELLORE P. O., ERNAKULAM - 682034.

¶172

13 RAJAN K. K. AGED 60 YEARS S/O. P. K. KUNJITTY, SENIOR STENOGRAPHER (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL, RESIDING AT OLIPURATH, CHITRAPUZHA, IRUMPANAM P. O., ALUVA - 680666.

¶173

14 VIJAYAN C. N. AGED 62 YEARS S/O. VALLON, SHIFT IN CHARGE (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL,

¶174

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶175

¶176

RESIDING AT CHAKKALACKAL HOUSE, PULIYANAM P. O., ANGAMALY - 683572.

¶177

15 JOSHY T. D. AGED 60 YEARS S/O. DASAN T. K., HEAD CRAFTSMAN (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL, RESIDING AT THAIPARAMBIL HOUSE, ELOOR NORTH, UDYOGAMANDAL P. O., ANGAMALY - 683501.

¶178

16 SAJEEV N. P. AGED 60 YEARS S/O. PARAMESWARA PILLAI, SHIFT IN CHARGE (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL, RESIDING AT RAJU SADAN, PIPELINE ROAD, PALARIVATTAM P. O., PIN - 682 025.

¶179

17 THANKACHAN K. O. AGED 61 YEARS S/O. K. V. JOSEPH, SHIFT IN CHARGE (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL, RESIDING AT KUCHUPARAMBIL, PATTARIMANGALAM P. O., POTHANIKAD - 686671.

¶180

18 DILIPRAJ T. D. AGED 60 YEARS S/O. DARMARAJAN, SHIFT IN CHARGE (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL, RESIDING AT THAIMURIYIL HOUSE, PALARIVATTOM P. O., ERNAKULAM - 682 025.

¶181

19 SIVAN K. S. AGED 60 YEARS S/O. SUBRAMANIAN K. C. , SHIFT IN CHARGE (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD.,

¶182

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶183

¶184

UDYOGAMANDAL, RESIDING AT KATTOTHUPADATH, VADAKUMPURAM P. O., PIN - 683521.

¶185

20 THILAKAN K. AGED 60 YEARS S/O. APPU, LEADSMAN (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL, RESIDING AT POLAKKULANGARA NIKARTHIL, VAYALAR, KAVALAMKODAM P. O., CHERTHALA - 688524.

¶186

21 AROUNNI M. M. AGED 60 YEARS S/O.MADHAVAN, HEADCRAFTSMAN (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL, RESIDING AT MANCHAKUZHIYIL, CHTRA NAGAR, TRIPUNITHURA P. O., ERNAKULAM - 682301.

¶187

22 BABU JOSEP P. AGED 62 YEARS S/O. P. A. JOSEPH, HEADCRAFTSMAN (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL, RESIDING AT PUTHUSSERY HOUSE, KOONAMMAVU P. O., ERNAKULAM - 683518.

¶188

23 JOHNSON FERNANDEZ AGED 62 YEARS S/O. FRANCIS FERNANDEZ, HEAD CRAFTSMAN (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL, RESIDING AT MADAVANA PARAMBIL, JERUSALEM, PUSHPAKA ROAD, VADUTHALA - 682023.

¶189

24 MATHEW M. P. AGED 62 YEARS S/O. M. K. PAILY, SHIFT IN CHARGE (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL,

¶190

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶191

¶192

RESIDING AT MANALIPARAMBIL, KIZHAKEPRAM, NORTH PARAVUR P. O., ERNAKULAM - 683513.

¶193

25 MURALI N. AGED 63 YEARS S/O. NARAYANAN P. K., SHIFT IN CHARGE (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL, RESIDING AT VEKIYILPARAMBIL, JUBILEE ROAD, EDATHALA P. O., POOKATTUPADI, ALUVA - 683561.

¶194

26 SEBASTIAN P. V. AGED 60 YEARS S/O.VARGHESE P. O., FIRE INSPECTOR (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL, RESIDING AT PATTIMATOM HOUSE, MOOKANNOR P. O., ANGAMALY - 683677.

¶195

27 P. I. PAUL AGED 61 YEARS S/O. P. F. ITTOOP, SAFETY INSPECTOR (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL, RESIDING AT PERUMAYAN HOUSE, EDAMADU, CHOWARA P. O., SREEMOOLANAGARAM - 683671.

¶196

28 BIJI PHILIP AGED 58 YEARS

¶197

S/O. P. F. ITTOOP, DEPUTY GENERAL MANAGER (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL, RESIDING AT PUNNAMOOTTIL HOUSE, EDAMADU, KAKKUDUMON P. O., PIN - 689711.

¶198

29 K. RAVINDRANATH AGED 64 YEARS S/O. KRISHNANKUTTY NAIR, SHIFT IN CHARGE (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD.,

¶199

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶200

¶201

UDYOGAMANDAL, RESIDING AT EDAKKATHALATH HOUSE, ELOOR EAST, UDYOGAMANDAL P. O., PIN - 683501.

¶202

30 P. T. ANTONY AGED 62 YEARS S/O. P. V. THOMAS, SHIFT IN CHARGE (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL, RESIDING AT PANDARAPARAMBIL HOUSE, ASSARIPARAMBU LANE, PALARIVATTOM P. O., ERNAKULAM - 682025.

¶203

31 ABDUL KHADER V. K. AGED 60 YEARS S/O. KUNJUMOHAMMED, HEAD CRAFTSMAN (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL, RESIDING AT VADAKKANETHY HOUSE, PONJASSERRY P. O., PERUMBAVOOR - 683547.

¶204

32 ABDUL NAZAR P. M. AGED 58 YEARS S/O. P. I. PAREETH, GENERAL MANAGER (T) (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL, RESIDING AT PEECHAMPILLI THAIVELIKKAKATH HOUSE, VAZHAKKALA, THRIKAKKARA P. O., PIN - 682021.

¶205

33 CHACKO K. P. AGED 61 YEARS S/O. PATHROSE, SUPERVISOR (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL, RESIDING AT KODINJAMKUNNEL HOUSE, PANAYIKULAM P. O., PIN - 683511.

¶206

34 GEORGE A. J. AGED 61 YEARS S/O. A. G. JOSEPH, SHIFT IN CHARGE (RETIRED), THE

¶207

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶208

¶209

TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL, RESIDING AT ARACKAL HOUSE, MANJUMMEL P. O., PIN - 683501.

¶210

35 JOY PAUL AGED 62 YEARS S/O. V. V. PAULOSE, SHIFT IN CHARGE (RETIRED), THE TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL, RESIDING AT VATTAPARAMBAN HOUSE, PIRAROOR P. O., KALADY - 683574.

¶211

BY ADVS. C.S.AJITH PRAKASH T.K.DEVARAJAN FRANKLIN ARACKAL PAUL C THOMAS M.B.SOORI BABU M. ANCY THANKACHAN NIDHIN RAJ VETTIKKADAN HAARIS MOOSA

¶212

RESPONDENT/S:

¶213

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

¶214

2 THE CHAIRMAN

¶215

CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, SECRETARIAT BUILDING, NEW DELHI - 110 001.

¶216

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶217

¶218

3 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX INCOME TAX DEPARTMENT, GOVERNMENT OF INDIA, 356, C.R.BUILDING, I. P. ESTATE, NEW DELHI - 110 002.

¶219

4 CHIEF COMMISSIONER OF INCOME TAX INCOME TAX DEPARTMENT, GOVERNMENT OF INDIA, CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, ERNAKULAM - 682018.

¶220

5 THE TRAVANCORE COCHIN CHEMICALS LTD. UDYOGAMANDAL (A GOVERNMENT OF KERALA ENTERPRISE), UDYOGAMANDAL P. O., KOCHI - 683501, REPRESENTED BY ITS CHAIRMAN & MANGING DIRECTOR.

¶221

BY ADV PRAVEEN K.V

¶222

RAJA KANNAN R5

¶223

ADV CHRISTOPHER ABRAHAM SC IT

¶224

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR HEARING ON 05.10.2023, ALONG WITH WP(C).2072/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶225

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶226

¶227

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶228

PRESENT

¶229

THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 5^TH DAY OF OCTOBER 2023 / 13TH ASWINA, 1945 WP(C) NO. 28796 OF 2021

¶230

PETITIONER/S:

¶231

1 AJAYAKUMAR N AGED 58 YEARS S/O. K.NANU, DEPUTY MANAGER (RETIRED), THE FERTILIZERS AND CHEMICALS TRAVANCORE LIMITED, RESIDING AT CHAITHANYA ROASE GARDENS, AKG ROAD, EDAPPALLY P.O., ERNAKULAM-682 024

¶232

2 HARIMOHAN.P.R.G. AGED 59 YEARS D/O. PADMANABHA PILLAI, ASSISTANT MANAGER (RETIRED), THE FERTILIZERS AND CHEMICALS TRAVANCORE LTD, UDYOGAMANDAL, RESIDING AT HARIMANGALAM, MYNAGAPPILLY SOUTH THOTTUMUGHAM P.O.,K OLLAM-682 025

¶233

3 ABDUL SHAKOOR K.A., AGED 58 YEARS S/O.ABDULLA, GENERAL MANAGER (RETIRED), THE FERTILIZERS AND CHEMICALS TRAVANCORE LTD, UDYOGAMANDAL,RESIDING AT ANJIKKATH LANE, VALLATHOL JUNCTION, THRIKAKKARA, ERNAKULAM-682 021

¶234

4 SAJEEV.K.S. AGED 59 YEARS

¶235

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶236

¶237

S/O.SANKARA PILLAI, SENIOR MANAGER (RETIRED), THE FERTILIZERS AND CHEMICALS TRAVANCORE LTD, UDYOGAMANDAL,RESIDING AT KALARICKAL HOUSE, PERUVARAM EAST, NORTH PARAVUR P.O., ERNAKULAM683 513

¶238

5 AGAMANANDAN.T.M. AGED 60 YEARS S/O. MAKKOTHAKUTTY ,SR.MANAGER (RETIRED), THE FERTILIZERS AND CHEMICALS TRAVANCORE LTD, UDYOGAMANDAL,RESIDING AT THATHAMKULAM HOUSE, H.NO.TRRAK-8, ELOORKARA ROAD, EAST KADUNGALLOOR, ALUVA-683 102

¶239

6 WILSON.M.P. AGED 59 YEARS S/O. PULOSE M.P.,DEPUTY GENERAL MANAGER (RETIRED), THE FERTILIZERS AND CHEMICALS TRAVANCORE LTD, UDYOGAMANDAL, RESIDING AT MANJALY , U.C COLLEGE P.O., ALUVA-683 102

¶240

7 MANOHAR.P., AGED 58 YEARS S/O. PARAMESWARAM, SENIOR MANAGER (RETIRED), THE FERTILIZERS AND CHEMICALS TRAVANCORE LTD, UDYOGAMANDAL,RESIDING AT ILLATHUKUDIYIL HOUSE, AISWARYA NAGAR, THRIKARIYOOR P.O., KOTHAMANGALAM-683 392

¶241

8 PETER M.J., AGED 60 YEARS S/O. JOSEPH.M.P., TECHNICIAN CUM CRAFTSMAN (RETIRED), THE FERTILIZERS AND CHEMICALS TRAVANCORE LTD, UDYOGAMANDAL,RESIDING AT MALIAKAL HOUSE, MANNAMTHURUTH , VARAPUZHA P.O.,

¶242

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶243

¶244

ERNAKULAM-683 517

¶245

9 SUNILKUMAR.K., AGED 58 YEARS S/O. SANKARAN NAMBIAR, DEPUTY MANAGER (RETIRED), THE FERTILIZERS AND CHEMICALS TRAVANCORE LIMITED,RESIDING AT FLAT NO.2 H, LORD KIRSHNA CITY WATERS, ULIYANNOR, ALUVA-683 101

¶246

10 M.J.JOPPAN AGED 58 YEARS S/O. THOMAS M.K., TECHNICIAN CUM CRAFTSMAN (RETIRED), THE FERTILIZERS AND CHEMICALS TRAVANCORE LIMITED, RESIDING AT MOULLOR HOUSE, KOONAMMAVU P.O., VARAPUZHA-683 518

¶247

11 K.R.MOHANAN, AGED 63 YEARS S/O.T.G.RAMAN NAIR, TECHNICIAN CUM CRAFTSMAN (RETIRED), THE FERTILIZERS AND CHEMICALS TRAVANCORE LIMITED,RESIDING AT RAMANILAYAM HOUSE, EAST KADUNGALLORE , ALUVA-683 102

¶248

12 JOLLY MATHEW AGED 58 YEARS S/O. P.P.MATHAI, DEPUTY MANAGER (RETIRED), THE FERTILIZERS AND CHEMICALS TRAVANCORE LIMITED,RESIDING AT PAYYANICKAL HOUSE, PIRAMADOM P.O., MUVATTUPUZHA, ERNAKULAM-676 667

¶249

13 JOSEPH ROY AGED 58 YEARS S/O. C.J.VARKEY, ASSISTANT GENERAL MANAGER (RETIRED), THE FERTILIZERS AND CHEMICALS TRAVANCORE LIMITED,RESIDING AT CHETTISSERIL ,

¶250

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶251

¶252

GANDHINAGAR P.O., KOTTAYAM-686 008

¶253

14 SATHEESH KUMAR.K.N., AGED 58 YEARS S/O. NARAYANAN NAIR, TECHNICIAN CUM CRAFTSMAN (RETIRED), THE FERTILIZERS AND CHEMICALS TRAVANCORE LIMITED,RESIDING AT KOTTTACKAL HOUSE MILLUPADY, ALUVA-683 110

¶254

15 RAMAMOHANAN.N., AGED 61 YEARS S/O. V.GOPALAKRISHNAN, TECHNICIAN CUM CRAFTSMAN (RETIRED), THE FERTILIZERS AND CHEMICALS TRAVANCORE LIMITED,RESIDING AT THULASI, MEENADATHUR P.O., THIRUR, MALAPURAM-676 307

¶255

16 SALY VARGHESE AGED 61 YEARS S/O. T.J.VARGHESE, ASSISTANT OFFICER (RETIRED), THE FERTILIZERS AND CHEMICALS TRAVANCORE LTD, UDYOGAMANDAL, RESIDING AT THAIPARAMBIL HOUSE, CONVENT LINK ROAD, MANJUMMAL P.O., ERNAKULAM-683 501

¶256

17 JOY.P.V. AGED 58 YEARS S/O. P.K.VARKEY, DEPUTY MANAGER (RETIRED), THE FERTILIZERS AND CHEMICALS TRAVANCORE LTD, UDYOGAMANDAL, RESIDING AT PARAKA HOUSE, KALLUPALAM NAGAR, ANGAMALY P.O.,-683 272

¶257

18 GEORGE M.O. AGED 58 YEARS S/O. OUSEPH M.P., SENIOR MANAGER (RETIRED), THE FERTILIZERS AND CHEMICALS TRAVANCORE LIMITED,

¶258

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶259

¶260

RESIDING AT MOOLAN HOUSE, KALADY, NEELESWARAM P.O., ERNAKULAM-683 574

¶261

19 ARULARASU AGED 59 YEARS S/O. RAMAKRISHNAN, ENGINEER, (RETIRED), THE FERTILIZERS AND CHEMICALS TRAVANCORE LTD, UDYOGAMANDAL, RESIDING AT SIVAOKILAM HOUSE, 52/1A, GAS GODWON ROAD, VAAGHEESAN NAGAR, VADALUR, TAMILNADU-607303

¶262

20 M.G SIVASANAKARAN AGED 58 YEARS S/O.GOPALA PILLAI, TECHNICIAN CUM CRAFTSMAN (RETIRED), THE FERTILIZERS AND CHEMICALS TRAVANCORE LTD, UDYOGAMANDAL, RESIDING AT MATHAMPARAMBIL, DESABHIMANI ROAD, ELAMAKKARA, ERNAKULAM-682 026

¶263

BY ADVS. C.S.AJITH PRAKASH T.K.DEVARAJAN PAUL C THOMAS BABU M. NIDHIN RAJ VETTIKKADAN MALINI M.A

¶264

RESPONDENT/S:

¶265

1 UNION OF INDIA

¶266

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

¶267

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶268

¶269

2 THE CHAIRMAN CENTRAL BOARD OF DIRECTOR TAXES, NORTH BLOC, SECRETARIAT BUILDING, NEW DELHI-110 001

¶270

3 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX , INCOME TAX DEPARTMENT, GOVERNMENT OF INDIA, 356, C.R.BUILDING, IP ESTATE NEW DLEHI-110 002

¶271

4 CHIEF COMMISSIONE OF INCOME TAX, INCOME TAX DEPARTMENT, GOVERNMENT OF INDIA, CENTRAL REVENUE BUILDING, I.S PRESS ROAD, ERNAKULAM

¶272

5 THE FERTILIZERS AND TRAVANCORE LIMITED, UDYOGAMANDAL ( A GOVERNMENT OF INDIA ENTERPRISES) UDYOGAMANDAL P.O., KOCHI-683 501, REPRESENTED BY ITS CHAIRMAN & MANAGING DIRECTOR

¶273

BY ADVS. M.GOPIKRISHNAN NAMBIAR K.JOHN MATHAI JOSON MANAVALAN KURYAN THOMAS PAULOSE C. ABRAHAM RAJA KANNAN R5

¶274

ADV CHRISTOPHER ABRAHAM SC IT

¶275

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.10.2023, ALONG WITH WP(C).2072/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶276

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶277

J U D G M E N T

¶278

[WP(C) Nos.2072/2022, 9389/2022, 27109/2021, 28101/2021, 28796/2021]

¶279

Heard Mr C S Ajith Prakash learned Counsel for the petitioners, Mr Raja Kannan learned Counsel for the 5^th respondent/employers and Mr Christopher Abraham learned Standing Counsel for the Revenue.

¶280

The petitioners are retired employees of the Public Sector Undertakings of the State Government and the Central Government. All the petitioners retired before 01.04.2023. The present batch of writ petitions has been filed for a writ, order or direction in the nature of mandamus commanding the respondent Authorities to review the income limit for taxing purposes on earned leave salary under Section 10AA(ii) of the Income Tax Act 1961 with retrospective effect, inasmuch as after 2002 there has been no revision of the income limit for the

¶281

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶282

¶283

purposes of exemption on encashment of earned leave salary under Section 10(10AA)(ii) of the Income Tax Act.

¶284

Section (10AA)(ii) of the Income Tax Act on

¶285

reproduction reads as under:

¶286

“(10AA) (i) ……

¶287

(ii) any payment of the nature referred to in sub-clause (i) received by an employee, other than an employee of the Central Government or a State Government, in respect of so much of the period of earned leave at his credit at the time of his retirement whether on superannuation or otherwise as does not exceed ten months, calculated on the basis of the average salary drawn by the employee during the period of ten months his retirement whether on immediately preceding superannuation or otherwise, subject to such limit as the Central Government may, by notification in the Official Gazette, specify in this behalf having regard to the limit applicable in this behalf to the employees of that Government:

¶288

Provided that where any such payments are received by an employee from more than one employer in the same previous year, the aggregate amount exempt from income-tax under this subclause shall not exceed the limit so specified:

¶289

¶290

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶291

Provided further that where any such payment or payments was or were received in any one or more earlier previous years also and the whole or any part of the amount of such payment or payments was or were not included in the total income of the assessee of such previous year or years, the amount exempt from income-tax under this sub-clause shall not exceed the limit so specified, as reduced by the amount or, as the case may be, the aggregate amount not included in the total income of any such previous year or years.

¶292

Explanation.—For the purposes of sub-clause (ii),— the entitlement to earned leave of an employee shall not exceed thirty days for every year of actual service rendered by him as an employee of the employer from whose service he has retired;

¶293

4. It is the prerogative of the Government to fix the

¶294

limit of income of encashment of earned leave salary for the purposes of exemption from payment of income tax. Unless the Government issues the notification fixing the limit of income

¶295

for earned leave salary, an employee cannot claim exemption

¶296

from payment of income tax on encashment of earned leave up

¶297

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶298

to 300 days. The last notification was issued on 31.05.2002, and the Government did not thereafter issue a notification despite there having been three pay revisions. The latest notification is only in 2023, wherein the upper limit has been fixed as Rs.25 lakhs, taking the highest salary of the cabinet secretary, i.e., Rs.2.5 lakhs per month.

¶299

4.1 The Government should have revised the upper limit, which was fixed under the notification of 2002 as Rs.3 lakhs taking into consideration the three pay revisions. However, the Government has not done so. The petitioners all stood retired before the latest notification, which has been issued fixing the upper limit as Rs.25 lakhs for exemption from payment of earned leave income. The employers have also deducted the admissible tax above Rs.3 lakhs from the petitioners. At this distant point of time, this Court, considering the limitation on

¶300

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶301

the power of the Court as well as the doctrine of separation of powers, cannot issue a mandamus to the respondent Authorities to revise the upper limit of the encashment of earned leave for granting exemption from payment of the income tax with retrospective effect. Issuance of notification, as provided in the provision, is in the realm of the powers of the Executive.

¶302

Mr Christopher Abraham, learned Standing Counsel

¶303

for the Revenue, submits that, in fact, in one of the cases, the Delhi High Court has directed the Government to consider revision of the upper limit. However, the Government has issued the notification only in the year 2023, which is applicable with effect from 01.04.2023.

¶304

In view thereof, the Court, though, has sympathy with the petitioners, but considering the limitation on powers of the Court, this Court is unable to issue a writ of mandamus

¶305

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶306

¶307

commanding the respondents to revise the upper limit in respect of the employees who retired before 01.04.2023. This is in the realm of policy decision, which is to be taken by the Executive.

¶308

Thus, the writ petitions are disposed of with liberty to the petitioners to approach the Government for the reliefs sought in the writ petitions, and the Government may take a decision on their representation.

Sd/-

DINESH KUMAR SINGH

JUDGE

jjj

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶314

¶315

APPENDIX OF WP(C) 9389/2022

¶316

PETITIONER EXHIBITS

¶317

Exhibit P1	A TRUE COPY OF THE PAY SLIP OF THE PETITIONER FOR THE MONTH OF JANUARY, 2022 ISSUED BY THE 5TH RESPONDENT
Exhibit P2	A TRUE COPY OF THE RELEVANT PORTION (SECTION 10 (10AA) (I) & 10 (10AA) (II) OF THE INCOME TAX ACT, 1961
Exhibit P3	A TRUE COPY OF THE NOTIFICATION NO.123 ISSUED BY THE INCOME TAX DEPARTMENT DATED 31.05.2002
Exhibit P4	A TRUE COPY OF THE PROPOSAL ORIGINATED BY THE UNDER SECRETARY (ITA.I) OF THE CENTRAL BOARD OF DIRECT TAXES, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, IN 2002 FOR ENHANCING THE LIMITED 3 LAKHS UNDER SECTION 10 (10AA) (II) OF THE INCOME TAX ACT,1961
Exhibit P5	A TRUE COPY OF THE NOTIFICATION NO.S.O.553 (E) DATED 08.06.1988 ISSUED BY THE INCOME TAX DEPARTMENT
Exhibit P6	A TRUE COPY OF THE NOTIFICATION NO. S.O.249 (E) DATED 26.03.1996 ISSUED BY THE INCOME TAX DEPARTMENT
Exhibit P7	A TRUE COPY OF THE NOTIFICATION NO. S.O.1015 (E) DATED 27.11.1998 ISSUED BY THE

¶318

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶319

¶320

INCOME TAX DEPARTMENT

¶321

Exhibit P8 A TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER TO THE 5TH RESPONDENT DATED 04.03.2022

¶322

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶323

¶324

APPENDIX OF WP(C) 27109/2021

¶325

PETITIONER EXHIBITS

¶326

Exhibit P1	A TRUE COPY OF THE REGISTRATION CERTIFICATE OF THE PETITIONER UNION NO.287 ISSUED BY THE REGISTRAR OF TRADE UNIONS (KERALA (STATE).
Exhibit P2	A TRUE COPY OF CLAUSE 10(AA)9I) & 10(AA) (II) OF THE INCOME TAX ACT, 1961.
Exhibit P3	A TRUE COPY OF THE NOTIFICATION NO.123 ISSUED BY THE INCOME TAX DEPARTMENT DATED 31.05.2002.
Exhibit P4	A TRUE COPY OF NOTIFICATION NO.S.O.553(E) DATED 08.06.1988 ISSUED BY THE 2ND RESPONDENT.
Exhibit P5	A TRUE COPY OF THE NOTIFICATION NO.SO 249(E) DATED 26.03.1996 ISSUED BY THE 2ND RESPONDENT.
Exhibit P6	A TRUE COPY OF THE NOTIFICATION NO.SO 1015(E) DATED 27.11.1998 ISSUED BY THE 2ND RESPONDENT.
Exhibit P7	A TRUE COPY OF THE PAY SLIP OF THE 1ST PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT.

¶327

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶328

¶329

Exhibit P8 A TRUE COPY OF THE PAY SLIP OF THE 2ND PETITIONER ISSUED BY THE 5TH RESPONDENT FOR THE MONTH OF OCTOBER, 2021.

¶330

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶331

¶332

APPENDIX OF WP(C) 28101/2021

¶333

PETITIONER EXHIBITS

¶334

Exhibit P1	A TRUE COPY OF THE RELEVANT PORTION (CLAUSE 10(AA)(I) & 10(AA)(II)) OF THE INCOME TAX ACT, 1961.
Exhibit P2	A TRUE COPY OF THE NOTIFICATION ISSUED BY THE INCOME TAX DEPARTMENT DATED 31.05.2002.
Exhibit P3	A TRUE COPY OF THE NOTIFICATION S.O.553(E) DATED 08.06.1988 ISSUED BY THE 2ND RESPONDENT.
Exhibit P4	A TRUE COPY OF THE NOTIFICATION S.O.249(E) DATED 26.03.1996 ISSUED BY THE 2ND RESPONDENT.
Exhibit P5	A TRUE COPY OF THE NOTIFICATION S.O.1015(E) DATED 27.11.1998 ISSUED BY THE 2ND RESPONDENT.
Exhibit P6	A TRUE COPY OF THE PAY SLIP OF THE 1ST PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT.
Exhibit P7	A TRUE COPY OF THE PAY SLIP OF THE 2ND PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT.
Exhibit P8	A TRUE COPY OF THE PAY SLIP OF THE 3RD PETITIONER ISSUED BY THE 5TH RESPONDENT

¶335

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶336

¶337

AT THE TIME OF RETIREMENT. Exhibit P9 A TRUE COPY OF THE PAY SLIP OF THE 4TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P10 A TRUE COPY OF THE PAY SLIP OF THE 5TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P11 A TRUE COPY OF THE PAY SLIP OF THE 6TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P12 A TRUE COPY OF THE PAY SLIP OF THE 7TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P13 A TRUE COPY OF THE PAY SLIP OF THE 8TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P14 A TRUE COPY OF THE PAY SLIP OF THE 9TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P15 A TRUE COPY OF THE PAY SLIP OF THE 10TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P16 A TRUE COPY OF THE PAY SLIP OF THE 11TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT.

¶338

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶339

¶340

Exhibit P17 A TRUE COPY OF THE PAY SLIP OF THE 12TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT.

¶341

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶342

¶343

APPENDIX OF WP(C) 28796/2021

¶344

PETITIONER EXHIBITS

¶345

Exhibit P1	A TRUE COPY OF THE RELEVANT PORTION, CLAUSE 10 (10AA) &10 (10B) OF THE INCOME TAX ACT , 1961
Exhibit P2	A TRUE COPY OF THE NOTIFICATION NO.123 DATED 31.05.2020 ISSUED BY THE 2ND RESPONDENT
Exhibit P3	A TRUE COPY OF THE NOTIFICATION NO.S.O.553 (E) DATED 08.06.1988 ISSUED BY THE 2ND RESPONDENT
Exhibit P4	A TRUE COPY OF THE NOTIFICATION NO.S.O.249 (E) DATED 26.03.1996 ISSUED BY THE 2ND RESPONDENT
Exhibit P5	A TRUE COPY OF THE NOTIFICATION NO.S.O.1015 (E0 DATED 27.11.1998 ISSUED BY THE 2ND RESPONDENT
Exhibit P6	A TRUE COPY OF THE PAY SLIP OF THE 1ST PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT
Exhibit P7	A TRUE COPY OF THE PAY SLIP OF THE 2ND PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT
Exhibit P8	A TRUE COPY OF THE PAY SLIP OF THE 3RD PETITIONER ISSUED BY THE 5TH RESPONDENT

¶346

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶347

¶348

AT THE TIME OF RETIREMENT

¶349

Exhibit P9 A TRUE COPY OF THE PAY SLIP OF THE 4TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT Exhibit P10 A TRUE COPY OF THE PAY SLIP OF THE 5TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT Exhibit P11 A TRUE COPY OF THE PAY SLIP OF THE 6TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT Exhibit P12 A TRUE COPY OF THE PAY SLIP OF THE 7TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT Exhibit P13 A TRUE COPY OF THE PAY SLIP OF THE 8TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT Exhibit P14 A TRUE COPY OF THE PAY SLIP OF THE 9TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT Exhibit P15 A TRUE COPY OF THE PAY SLIP OF THE 10TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT Exhibit P16 A TRUE COPY OF THE PAY SLIP OF THE 11TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT

¶350

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶351

¶352

Exhibit P17 A TRUE COPY OF THE PAY SLIP OF THE 12TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT

¶353

Exhibit P18 A TRUE COPY OF THE PAY SLIP OF THE 13TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT Exhibit P19 A TRUE COPY OF THE PAY SLIP OF THE 14TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT

¶354

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

PETITIONER EXHIBITS

Exhibit P1	A TRUE COPY OF THE RELEVANT PORTION (SECTION 10(AA)(I) AND 10 (AA)(II) OF THE INCOME TAX ACT, 1961.
Exhibit P2	A TRUE COPY OF THE NOTIFICATION NO.123 ISSUED BY THE INCOME TAX DEPARTMENT DATED 31/05/2002.
Exhibit P3	A TRUE COPY OF THE PROPOSAL ORIGINATED BY THE UNDER SECRETARY (ITA.I) OF CBDT IN 2002 FOR ENHANCING THE LIMIT TO 3 LAKHS UNDER SECTION 10 A(II) OF THE INCOME TAX ACT, 1961.
Exhibit P4	A TRUE COPY OF THE NOTIFICATION NO. S.O. 553(E) DATED 08/06/1988 ISSUED BY THE 2ND RESPONDENT.
Exhibit P5	A TRUE COPY OF THE NOTIFICATION NO. SO 249 (E) DATED 26/03/1996 ISSUED BY THE 2ND RESPONDENT.
Exhibit P6	TRUE COPY OF THE NOTIFICATION NO. SO 1015(E) DATED 27/11/1998 ISSUED BY THE 2ND RESPONDENT.
Exhibit P7	A TRUE COPY OF THE PAY SLIP OF THE 1ST PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT.

¶359

¶360

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶361

Exhibit P8 A TRUE COPY OF THE PAY SLIP OF THE 2ND PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P9 A TRUE COPY OF THE PAY SLIP OF THE 3RD PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P10 A TRUE COPY OF THE PAY SLIP OF THE 4TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P11 A TRUE COPY OF THE PAY SLIP OF THE 5TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P12 A TRUE COPY OF THE PAY SLIP OF THE 6TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P13 A TRUE COPY OF THE PAY SLIP OF THE 7TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P14 A TRUE COPY OF THE PAY SLIP OF THE 8TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P15 A TRUE COPY OF THE PAY SLIP OF THE 9TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P16 A TRUE COPY OF THE PAY SLIP OF THE 10TH PETITIONER ISSUED BY THE 5TH RESPONDENT

¶362

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶363

¶364

AT THE TIME OF RETIREMENT. Exhibit P17 A TRUE COPY OF THE PAY SLIP OF THE 11TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P18 A TRUE COPY OF THE PAY SLIP OF THE 12TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P19 A TRUE COPY OF THE PAY SLIP OF THE 13TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P20 A TRUE COPY OF THE PAY SLIP OF THE 14TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P21 A TRUE COPY OF THE PAY SLIP OF THE 15TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P22 A TRUE COPY OF THE PAY SLIP OF THE 16TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P23 A TRUE COPY OF THE PAY SLIP OF THE 17TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P24 A TRUE COPY OF THE PAY SLIP OF THE 18TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT.

¶365

¶366

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶367

Exhibit P25 A TRUE COPY OF THE PAY SLIP OF THE 19TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT.

¶368

Exhibit P26 A TRUE COPY OF THE PAY SLIP OF THE 20TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P27 A TRUE COPY OF THE PAY SLIP OF THE 21ST PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT.

¶369

Exhibit P28 A TRUE COPY OF THE PAY SLIP OF THE 22ND PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P29 A TRUE COPY OF THE PAY SLIP OF THE 23RD PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P30 A TRUE COPY OF THE PAY SLIP OF THE 24TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P31 A TRUE COPY OF THE PAY SLIP OF THE 25TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT.

¶370

Exhibit P32 A TRUE COPY OF THE PAY SLIP OF THE 26TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT.

¶371

Exhibit P33 A TRUE COPY OF THE PAY SLIP OF THE 27TH PETITIONER ISSUED BY THE 5TH RESPONDENT

¶372

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶373

¶374

AT THE TIME OF RETIREMENT.

¶375

Exhibit P34 A TRUE COPY OF THE PAY SLIP OF THE 28TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P35 A TRUE COPY OF THE PAY SLIP OF THE 29TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P36 A TRUE COPY OF THE PAY SLIP OF THE 30TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P37 A TRUE COPY OF THE PAY SLIP OF THE 31ST PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P38 A TRUE COPY OF THE PAY SLIP OF THE 32ND PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P39 A TRUE COPY OF THE PAY SLIP OF THE 33RD PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P40 A TRUE COPY OF THE PAY SLIP OF THE 34TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P41 A TRUE COPY OF THE PAY SLIP OF THE 25TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT.

¶376

¶377

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶378

Exhibit P42 A TRUE COPY OF THE PAY SLIP OF THE 36TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P43 A TRUE COPY OF THE PAY SLIP OF THE 37TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P44 A TRUE COPY OF THE PAY SLIP OF THE 38TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P45 A TRUE COPY OF THE PAY SLIP OF THE 39TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P46 A TRUE COPY OF THE PAY SLIP OF THE 40TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P47 A TRUE COPY OF THE PAY SLIP OF THE 41ST PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P48 A TRUE COPY OF THE PAY SLIP OF THE 42ND PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P49 A TRUE COPY OF THE PAY SLIP OF THE 43RD PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P50 A TRUE COPY OF THE PAY SLIP OF THE 44TH PETITIONER ISSUED BY THE 5TH RESPONDENT

¶379

W.P.(C) NO.2072/2022; 27109/2021, 28101/2021, 28796/2021 & 9389/2022

¶380

¶381

AT THE TIME OF RETIREMENT. Exhibit P51 A TRUE COPY OF THE PAY SLIP OF THE 45TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P52 A TRUE COPY OF THE PAY SLIP OF THE 46TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P53 A TRUE COPY OF THE PAY SLIP OF THE 47TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P54 A TRUE COPY OF THE PAY SLIP OF THE 48TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P55 A TRUE COPY OF THE PAY SLIP OF THE 49TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT. Exhibit P56 A TRUE COPY OF THE PAY SLIP OF THE 50TH PETITIONER ISSUED BY THE 5TH RESPONDENT AT THE TIME OF RETIREMENT.

Varghese M.D., v. Union of India

Case brief

What is this about?

What did the court decide?

Varghese M.D., v. Union of India

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

Spinny Varghese K, Vs the Tahsildar

M/S. Puravankara Limited, Vs State of Kerala

Shastha Enterprises Vs Joint Commissioner (Appeals)

Chandrashekharan Nair Vs the District Collector

Shobhana P.R. Vs Union of India

M/S Indus Motor Co. Pvt.Ltd, Vs M/S National Insurance Co. Ltd.