Canara Bank Officers Association Reg v. Union Of India Rep. By Its Secretary To Government, Ministry Of Finance, New Delhi. 2 The Central Board Of Driect Taxes, North Block, New Delhi 110 001. 3 The C

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16.06.2021 CORAM: THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM W.P.Nos.6266, 6379, 6380, 6388 & 6426 to 6428 of 2010and M.P.Nos.1 to 1 of 2010 1 ALL INDIA STATE BANK OFFICERS FEDERATION [REGN. NO.727/MDS] REP. BY ITS DEPUTY GENERAL SECRETARY, MR.D.SURESH KUMAR, OLD NO.22, NEW NO.84, RAJAJI SALAI, CHENNAI 600 001 ... PETITIONER in WP No.6266 of 2010 1 LAKSHMI VILAS BANK EMPLOYEES ASSOCIATION REP. BY ITS GENERAL SECRETARY MR.P.RAMACHANDRAN NO.441-A/751A JAWAHAR BAZAAR KARUR. ... PETITIONER in WP No.6379 of 2010 1 ALL INDIA STATE BANK OF INDIA STAFF FEDERATION REP. BY ITS ASSISTANT SECRETARY MR.C.M.BASKARAN OLD NO.22 NEW NO.84 RAJAJI SALAI CHENNAI-1. ... PETITIONER in WP No.6380 of 2010 1 STATE BANK OF INDIA OFFICERS ASSOCIATION (CHENNAI CIRCLE) (REGN.NO.2/MDS) REP. BY ITS GENERAL SECRETARY MR.D.S.RISHABDAS OLD NO.22 NEW NO.84 RAJAJI SALAI CHENNAI-1. ... PETITIONER in WP No.6388 of 2010 1 STATE BANKS STAFF UNION CHENNAI CIRCLE REP. BY ITS GENERAL SECRETARY MR.C.M.BASKARAN OLD NO.22 NEW NO.84 RAJAJI SALAI CHENNAI-1. ... PETITIONER in WP No.6426 of 2010 1 CANARA BANK OFFICERS ASSOCIATION REG.NO.6485/71 REP. BY ITS DEPUTY GENERAL SECRETARY MR.V.MATHIVANAN NO.216 ROYAPETTAH HIGH ROAD CHENNAI-14.... PETITIONER in WP No.6427 of 20101 THE FEDERAL BANK EMPLOYEES UNION REGN.NO.324 OF 1984 REP. BY ITS EXECUTIVE COMMITTEE MEMBER MR.D.SARAVANAN NO.1 BHIMA SENA GARDEN STREET MYLAPORE CHENNAI-4.... PETITIONER in WP No.6428 of 2010Vs. 1 UNION OF INDIA REP. BY ITS SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE, NEW DELHI.2 THE CENTRAL BOARD OF DRIECT TAXES, NORTH BLOCK, NEW DELHI 110 001.3 THE CHIEF COMMISSIONER OF INCOME TAX, AYAKAR BHAVAN, NUNGAMBAKKAM, CHENNAI 600 034.... RESPONDENTS 1 TO 3 in WPS No.6266, 6379,6380, 6388, 6426, 6427 & 6428 of 20104 THE STATE BANK OF INDIA, REP. BY ITS CHAIRMAN, SBI CORPORATE CENTRE, MADAM CAMA ROAD, MUMBAI.... RESPONDENT 4 in WPS No.6266,6380, 6388 & 6426 of 20101 LAKSHMI VILAS BANK REP. BY ITS MANAGING DIRECTOR ADMINISTRATIVE OFFICE KATHAPARAI KARUR – 639 006.... 4[th] RESPONDENT in WP No.6379 of 20101 CANARA BANK REP. BY ITS CHAIRMAN AND MANAGING DIRECTOR 112 J.C.ROAD BANGALORE-560002.... 4[th] RESPONDENT in WP No.6427 of 2010 1 THE FEDERAL BANK LIMITED REP. BY ITS CHAIRMAN REGISTERED OFFICE: FEDERAL TOWERS ALUVA-638101 KERALA STATE. ... 4[th] RESPONDENT in WP No.6428 of 2010 1 STATE BANK OF INDIA (CHENNAI CIRCLE) REP. BY ITS CHIEF GENERAL MANAGER SBI, LOCAL HEAD OFFICE, 16, COLLEGE LANE, NUNGAMBAKKAM, CHENNAI - 6. ... 5[th] RESPONDENT in WPS No.6388of 2010 & 6426 of 2020 1 THE FEDERAL BANK LIMITED REGIONAL OFFICE: BHATTAD TOWERS 30 WEST COTT ROAD ROYAPETTAH CHENNAI - 14. ... 5[th] RESPONDENT in WP No.6428 of 2010 Prayer:- These Writ Petitions are filed under Article 226 of theConsitution of India, to issue a Writ of Declaration, W.P.No.6266 of 2010:- Declaring that Section 17(2)(vi) and Rule 3(7)(i) of theIncome Tax Rules and the consequential Circular dated 19.03.2010(CircularNo.CDO/P&HRD-PM/76/2009-10)issuedbythe4[th] respondent as unconstitutional, ultra vires the Income TaxAct and therefore, null and void. W.P.No.6379 of 2010:- Declaring that Section 17(2)(vi) of the Income Tax Act aswell as Rule 3(7)(i) of the Income Tax Rules and alsosub-para(3) of Para.3 of Annexure 1 of Circular dated27/01/2010, issued by the 4[th] Respondent are unconstitutional,ultra vires of the Income Tax Act, and therefore null and void. W.P.No.6380 of 2010:- Declaring that Section 17(2)(vi) and Rule 3(7)(i) of theIncome Tax Rules and the consequential Circular dt. 19.3.2010(CircularNo.CDO/P&HRD-PM/76/2009-10)issuedbythe4[th] Respondent as unconstitutional, and therefore null and void. https://hcservices.ecourts.gov.in/hcservices/ W.P.No.6379 of 2010:- Declaring that Section 17(2)(vi) of the Income Tax Act aswell as Rule 3(7)(i) of the Income Tax Rules and alsosub-para(3) of Para.3 of Annexure 1 of Circular dated27/01/2010, issued by the 4[th] Respondent are unconstitutional,ultra vires of the Income Tax Act, and therefore null and void. W.P.No.6380 of 2010:- Declaring that Section 17(2)(vi) and Rule 3(7)(i) of theIncome Tax Rules and the consequential Circular dt. 19.3.2010(CircularNo.CDO/P&HRD-PM/76/2009-10)issuedbythe4[th] Respondent as unconstitutional, and therefore null and void. https://hcservices.ecourts.gov.in/hcservices/ W.P.No.6388 of 2010:- Declaring that Section 17(2)(vi) and Rule 3(7)(i) of theIncome Tax Rules and the consequential Circular dt. 19.3.2010(Circular No. CDO/P&HRD-PM/76/2009-10) issued by the4[th] Respondent as unconstitutional, and therefore null and void. Declaring that Section 17(2)(vi) and Rule 3(7)(i) of theIncome Tax Rules and the consequential Circular dt. 19.3.2010(Circular No. CDO/P&HRD-PM/76/2009-10) issued by the4[th] Respondent as unconstitutional, and therefore null and void. Declaring that Section 17(2)(vi) of the Income Tax Act aswell as Rule 3(7)(i) of the Income Tax Rules and also CircularNo.1/2010 dated 09/01/2010 issued by the 4[th] Respondent areunconstitutional, ultra vires the Income Tax Act, and thereforenull and void. Declaring that Rule 3(7)(i) of the Income Tax Rules and alsosub-para A of Para.15 of Circular dated 18/02/2010 issued by the4[th] Respondent are unconstitutional, ultra vires the Income TaxAct, and therefore null and void. (In W.P.No.6427 of 2010) For Petitioner : Mr.Srinath Sridevan For Respondents : M/s.Hemamurali Krishnan(For R1 to R3) Senior Standing Counsel for IT Mr.P.Raghunathan (For R4) for M/s.T.S.Gopalan & Co. (In W.P.No.6428 of 2010) Mr.M.Vaidyanathan (For R4 & R5) The issues involved in all these Writ Petitions wereconsidered by the Hon'ble Division Bench of this Court and orderwas passed on 16.02.2021 in W.P.Nos.5657 and 5658 of 2010, whichreads as under: "These two petitions, according to thepetitioners, were mistakenly left out from thebatch of petitions which was decided by a commonjudgment and order of April 20, 2016 in the batchled by W.P.No.10053 of 2008. 2. Upon special leave petitions beingcarried, the Supreme Court by order datedFebruary 27, 2017, has directed notice to beissued and has granted interim protection byrestoring the interim order that had been passedby this Court and remained in force till thebatch of writ petitions was disposed of. 3. In view of the judgment of the CoordinateBench rendered on April 20, 2016 (reported at 385ITR 114), the present writ petitions are disposedof on the same lines. However, in view of thesubsequent stay granted by the Supreme Court bythe order dated February 27, 2017, it is directedthat notwithstanding the dismissal of the writpetitions, for the reasons indicated in the order dated April 20, 2016, the interim protectiongranted during the pendency of these petitionswill continue until appropriate orders are passedby the Supreme Court. 4. W.P.Nos.5657 and 5658 of 2010 aredisposed of without any order as to costs.Consequently, M.P.No.1 of 2010 is closed." 2. Accordingly, the interim protection granted during thependency of these Writ Petitions will continue until appropriateorders are passed by the Hon'ble Supreme Court of India. 3. Thus, these Writ Petitions are disposed. No costs. Sd/- Assistant Registrar(CS VII) //True Copy// gsa Sub Assistant Registrar dated April 20, 2016, the interim protectiongranted during the pendency of these petitionswill continue until appropriate orders are passedby the Supreme Court. 4. W.P.Nos.5657 and 5658 of 2010 aredisposed of without any order as to costs.Consequently, M.P.No.1 of 2010 is closed." 2. Accordingly, the interim protection granted during thependency of these Writ Petitions will continue until appropriateorders are passed by the Hon'ble Supreme Court of India. 3. Thus, these Writ Petitions are disposed. No costs. Sd/- Assistant Registrar(CS VII) //True Copy// gsa Sub Assistant Registrar To1. The Secretary to Government, Union of India, Ministry of Finance, New Delhi.2. The Central Board of Driect Taxes, North Block, New Delhi 110 001.3. The Chief Commissioner of Income Tax, Ayakar Bhavan, Nungambakkam, Chennai 600 034.4. The Chairman, The State Bank of India, SBI Corporate Centre, Madam Cama Road, Mumbai.5. The State Bank of India (Chennai Circle), Rep. by its Chief General Manager, SBI, Local Head Office, 16, College Lane, Nungambakkam, Chennai – 600 006. 6. The Chairman and Managing Director, Canara Bank, 112, J.C.Road, Bangalore – 560 002.+4ccs to Mr.S.Sethuraman, Advocate, S.R.No.28411 to 28414+1cc to M/s.T.S.Gopalan & Co, Advocate, S.R.No.28116+1cc to M/s.Hemamurali Krishnan, Advocate, S.R.No.28029+1cc to Mr.Srinath Sridevan, Advocate, S.R.No.28223W.P.Nos.6266, 6379, 6380, 6388& 6426 to 6428 of 2010SKY(CO)CT/23/07/2021