Kuttur Service Co-Operative Bank v. Enable The Petitioners To Prefer Appeal Before The Competent

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE WEDNESDAY, THE 17TH DAY OF AUGUST 2016/26TH SRAVANA, 1938 WP(C).No. 10408 of 2009 (U) ---------------------------- PETITIONERS : ----------- 1. THE KODANCHERY SERVICE CO-OPERATIVE BANK LTD.NO.F 1762,P.O.KODANCHERY,, KOZHIKODE,REP.BY ITS SECRETARY. KOZHIKODE,REP.BY ITS SECRETARY. 2. THE CHELANNUR SERVICE CO-OPERATIVE BANK LTD.NO.F 1242,P.O.CHELANUR, KOZHIKODE,REP.BY ITS SECRETARY. BANK LTD.NO.F 1242,P.O.CHELANUR, KOZHIKODE,REP.BY ITS SECRETARY. BY ADVS.SRI.P.P.JACOB SRI.T.P.GOPAKUMAR RESPONDENTS : ---------- 1. TEH DEPUTY COMMISSIONER OF INCOME TAX, KOZHIKODE. KOZHIKODE. 2. THE JOINT COMMISSIONER OF INCOME TAX, (TDS),C R BUILDING,I S PRESS ROAD,KOCHI. (TDS),C R BUILDING,I S PRESS ROAD,KOCHI. 3. THE ASSISTANT COMMISSIONER OF INCOME TAX TDS,KOZHIKODE. TDS,KOZHIKODE. 4. THE UNION OF INDIA, REP.BY SECRETARY TO FINANCE, FINANCE DEPARTMENT,NEW DELHI. DEPARTMENT,NEW DELHI. 5. STATE OF KERALA, REP.BY CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT,TRIVANDRUM. SECRETARIAT,TRIVANDRUM. 6. THE REGISTRAR OF CO-OPERATIVE SOCIETIES, THIRUVANANTHAPURAM. R1 TO R3 BY ADV. SRI.JOSE JOSEPH, SC, R4 BY SRI. N. NAGARESH ASSIST.S.G. OF INDIA BY SRI.S.KRISHNAMOORTHY, CGC R5 & R6 BY GOVERNMENT PLEADER SMT. LILLY K.T. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 17-08-2016, ALONG WITH WPC. 10409/2009 & CONNECTED CASES THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS : P1:COPY F THE DEMAND NOTICE WITH ORDER DT 15/1/2009 ISSUED BY FIRST RESPONDENT TO THE 1ST PETITIONER FORTHE ASSESSMENT YEAR 2007-08.ISSUED BY FIRST RESPONDENT TO THE 1ST PETITIONER FORTHE ASSESSMENT YEAR 2007-08. P2:COPY OF THE DEMAND NOTICE WITH ORDER DT 15/1/2009 ISSUED BY R1 TO THE 1ST PETITIONER FOR THE ASSESSMENT YEAR 2008-09.ISSUED BY R1 TO THE 1ST PETITIONER FOR THE ASSESSMENT YEAR 2008-09. P3:COPY OF THE LETTER ISSUED BY R3 TO THE 1ST PETITIONER DT 17/2/2009.PETITIONER DT 17/2/2009. P4:COPY OF THE REPLY SUBMITTED BY THE 1ST PETITIONER TOTHE R3 DT 25/2/2009.THE R3 DT 25/2/2009. P5:COPY OF THE NOTICE ISSUED BY R1 TO THE SECOND PETITIONER.PETITIONER. P6:COPY OF THE NOTICE ISSUED BY R1 TO THE 2ND PETITIONER DT 3/3/2009.PETITIONER DT 3/3/2009. RESPONDENT'S EXHIBITS :NIL. //TRUE COPY// P.A.TO JUDGE bp A.M.SHAFFIQUE, J * * * * * * * * * * * * ---------------------------------------- Dated this the 17[th] day of August 2016 J U D G M E N T The issues raised in these writ petitions have been considered by the learned Single Judge of this Court in Eramam Kuttur Service Co-operative Bank v. Union of India[W.P.C.No.22208/2009 dated 19/12/2014] and the petitionerswere permitted to prefer appeal against the impugned orders.Learned Single Judge had granted the petitioners one month timefrom the date of receipt of a copy of the judgment to preferappeal and until such time, interim order was kept pending. 2.Taking into consideration the fact that similar issuesarise for consideration in these writ petitions, these are alsodisposed of in the light of the judgment in Eramam KutturService Co-operative Bank (supra). It is made clear that theinterim order shall remain in force for a period of one month to W.P.C.Nos.10408/2009 &conn.cases 2 enable the petitioners to prefer appeal before the competent authorities. These writ petitions are disposed of as above. (sd/-) (A.M.SHAFFIQUE, JUDGE) jsr