Oachira Service Co-Operative Bank Ltd v. By Advs.dr.k.p.pradeep

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 03RD DAY OF DECEMBER 2019 / 12TH AGRAHAYANA, 1941 WP(C).No.7795 OF 2019(Y) PETITIONER: THE CHIRAYINKEEZHU SERVICE CO-OPERATIVE BANK LIMITEDNO.1155, BANK BUILDING, CHIRAYANKIL.P.O. THIRUVANANTHAPURAM-695304, REPRESENTED BY ITS SECRETARY ANIL KUMAR.A BY ADVS.DR.K.P.PRADEEPSRI.SANAND RAMAKRISHNANSMT.NEENA ARIMBOORSRI.T.T.BIJUSMT.T.THASMISMT.ANJANA KANNATH RESPONDENT/S: 1CENTRAL BOARD OF DIRECT TAXESDEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENTOF INDIA, NORTH BLOCK, NEW DELHI-110001, REPRESENTED BY ITS CHAIRMANDEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENTOF INDIA, NORTH BLOCK, NEW DELHI-110001, REPRESENTED BY ITS CHAIRMAN 2PRINCIPAL CHIEF COMMISSIONER OF INCOME TAXKERALA REGION, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, CENTRAL REVENUE BUILDINGS, IS PRESS ROAD, KOCHI-682018.KERALA REGION, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, CENTRAL REVENUE BUILDINGS, IS PRESS ROAD, KOCHI-682018. 3INCOME TAX OFFICER,WARD 2(5)-RANGE 2 AYAKAR BHAVAN, INCOME TAX, KOWADIAR, THIRUVANANTHAPURAM-695003. 4THE THIRUVANANTHAPURAM DISTRICT CO-OPERATIVE BANKHEAD OFFICE, THIRUVANANTHAPURAM EAST FORT P.O., THIRUVANANTHAPURAM-695023 REPRESENTED BY ITS GENERAL MANAGER. THIRUVANANTHAPURAM-695023 REPRESENTED BY ITS GENERAL 5TREASURY DIRECTORDIRECTORATE OF TREASURIES, KRISHNA BUILDINGS THYCAUD.P.O., THIRUVANANTHAPURAM-695014. 6STATE OF KERALAREPRESENTED BY ITS SECRETARY(CO-OPERATION), GOVERNMENT OF KERALA, THIRUVANANTHAPURAM-695001 2 R3 BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT R4 BY SRI.THOMAS ABRAHAM SC THIRUVANANTHAPURAM DIST. CO.OP BANK OTHER PRESENT: SC , CHRISTOPHER ABRAHAM, SC THOMAS ABRAHAM, GP MM JASMINE THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON03.12.2019, ALONG WITH WP(C).10094/2019(J) AND CONNECTED CASES,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 03RD DAY OF DECEMBER 2019 / 12TH AGRAHAYANA, 1941WP(C).No.10094 OF 2019(J) PETITIONER: OACHIRA SERVICE CO-OPERATIVE BANK LTD.NO. 1391, OACHIRA P.O, KOLLAM DISTRICT - 690 526, REPRESENTED BY ITS SECRETARY MEERADEVI V. BY ADVS.DR.K.P.PRADEEP SRI.SANAND RAMAKRISHNANSMT.NEENA ARIMBOORSRI.T.T.BIJUSMT.T.THASMISMT.ANJANA KANNATH RESPONDENTS: 4THE KOLLAM DISTRICT CO-OPERATIVE BANK LTDHEAD OFFICE, DISTRICT CO-OPERATIVE BANK BUILDING, CHINNAKKADA, KOLLAM - 691 001, REPRESENTED BY ITS GENERAL MANAGER 5TREASURY DIRECTOR DIRECTORATE OF TREASURIES, KRISHNA BUILDINGS, 4 THYCAUD P.O, THIRUVANANTHAPURAM - 695 014 6STATE OF KERALAREPRESENTED BY ITS SECRETARY (CO-OPERATION), GOVERNMENT SECRETARIAT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM - 695 001 R1 AND R3 BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT OTHER PRESENT: SC , CHRISTOPHER ABRAHAM, SC, P.C SASIDHARAN, GP MMJASMINE THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON03.12.2019, ALONG WITH WP(C).7795/2019 AND CONNECTED CASES, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: 5 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 03RD DAY OF DECEMBER 2019 / 12TH AGRAHAYANA, 1941 WP(C).No.10096 OF 2019(J) PETITIONERS: 1KULASEKHARAPURAM SERVICE COOPERATIVE BANK LTD.NO.Q.218LTD.NO.Q.218 NO.Q.218,CLAPPANA P.O, KOLLAM DISTRICT-690546, REPRESENTED BY ITS SECRETARY LEELAMANY A,REPRESENTED BY ITS SECRETARY LEELAMANY A, 2VAYANAKAM SERVICE COOPERATIVE BANK LTD NO.1438,VAYANAKAM, NJAKKANAL P.O, OACHIRA, KOLLAM DISTRICT-690533, REPRESENTED BY ITS SECRETARY ANITHA JAYAPRASAD.,VAYANAKAM, NJAKKANAL P.O, OACHIRA, KOLLAM DISTRICT-690533, REPRESENTED BY ITS SECRETARY ANITHA JAYAPRASAD., BY ADVS.DR.K.P.PRADEEPSRI.SANAND RAMAKRISHNANSMT.NEENA ARIMBOORSRI.T.T.BIJUSMT.T.THASMISMT.ANJANA KANNATH 5 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 03RD DAY OF DECEMBER 2019 / 12TH AGRAHAYANA, 1941 WP(C).No.10096 OF 2019(J) PETITIONERS: 1KULASEKHARAPURAM SERVICE COOPERATIVE BANK LTD.NO.Q.218LTD.NO.Q.218 NO.Q.218,CLAPPANA P.O, KOLLAM DISTRICT-690546, REPRESENTED BY ITS SECRETARY LEELAMANY A,REPRESENTED BY ITS SECRETARY LEELAMANY A, 2VAYANAKAM SERVICE COOPERATIVE BANK LTD NO.1438,VAYANAKAM, NJAKKANAL P.O, OACHIRA, KOLLAM DISTRICT-690533, REPRESENTED BY ITS SECRETARY ANITHA JAYAPRASAD.,VAYANAKAM, NJAKKANAL P.O, OACHIRA, KOLLAM DISTRICT-690533, REPRESENTED BY ITS SECRETARY ANITHA JAYAPRASAD., BY ADVS.DR.K.P.PRADEEPSRI.SANAND RAMAKRISHNANSMT.NEENA ARIMBOORSRI.T.T.BIJUSMT.T.THASMISMT.ANJANA KANNATH RESPONDENTS: 1THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUEDEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001,REPRESENTED BY ITS CHAIRMAN.REVENUEDEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001,REPRESENTED BY ITS CHAIRMAN. 2PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX,KERALA REGION, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, CENTRAL REVENUE BUILDINGS, I.S.PRESS ROAD, KOCHI-682018.KERALA REGION, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, CENTRAL REVENUE BUILDINGS, I.S.PRESS ROAD, KOCHI-682018. 3ADDITIONAL COMMISSIONER OF INCOME TAX,TDS RANGE, 3RD FLOOR, AATAKAR BHAVAN, KAWADIAR, THIRUVANANTHAPURAM-695003.TDS RANGE, 3RD FLOOR, AATAKAR BHAVAN, KAWADIAR, THIRUVANANTHAPURAM-695003. 6 4THE KOLLAM DISTRICT CO-OPERATIVE BANK LTD,HEAD OFFICE, DISTRICT CO--OPERATIVE BANK BUILDING, CHINNAKADA, KOLLAM-691001, REPRESENTED BY ITS GENERAL MANAGER. 5TREASURY DIRECTOR, DIRECTORATE OF TREASURIES, KRISHNA BUILDINGS, THYCAUD P.O, THIRUVANANTHAPURAM-695014. 6STATE OF KERALA,REPRESENTED BY ITS SECRETARY(CO-OPERATION), GOVERNMENT SECRETARIAT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM-695001. R3 BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT R4 BY P.C SASIDHARAN. SC FOR KOLLAM DISTRICT CO-OPERATIVE BANK LTD OTHER PRESENT: SC , CHRISTOPHER ABRAHAM, SC, P.C SASIDHARAN, GP MMJASMINE THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON03.12.2019, ALONG WITH WP(C).7795/2019 AND CONNECTED CASES, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: 7 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 03RD DAY OF DECEMBER 2019 / 12TH AGRAHAYANA, 1941WP(C).No.10101 OF 2019(K) PETITIONER/S: VAKKOM FARMERS SERVICE CO-OPERATIVE BANK LTDNO.542, VAKKOM P.O, THIRUVANANTHAPURAM - 695 308, REPRESENTED BY ITS MANAGING DIRECTOR SATHEESAN. S. BY ADVS.DR.K.P.PRADEEPSRI.SANAND RAMAKRISHNANSMT.NEENA ARIMBOORSRI.T.T.BIJUSMT.T.THASMISMT.ANJANA KANNATH RESPONDENT/S: 5TREASURY DIRECTOR 8 DIRECTORATE OF TREASURIES, KRISHNA BUILDINGS, THYCAUD P.O, TGIRUVANANTHAPURAM - 695 014 6STATE OF KERALAREPRESENTED BY ITS SECRETARY(CO-OPERATION), GOVERNMENT SECRETARIAT, GOVERNMENT OF KERALA, THIRUVNANTHAPURAM- 695 001 R1 AND R3 BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT R4 BY SRI.THOMAS ABRAHAM SC THIRUVANANTHAPURAM DIST. CO.OP BANK OTHER PRESENT: GP MM JASMINE THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON03.12.2019, ALONG WITH WP(C).7795/2019 AND CONNECTED CASES, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: 9 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 03RD DAY OF DECEMBER 2019 / 12TH AGRAHAYANA, 1941WP(C).No.10105 OF 2019(K) PETITIONER: ARACKAL SERVICE CO-OPERATIVE BANK LTD.NO.1858ARACKAL, PERUMANOOR P.O, KOLLAM DISTRICT - 691 532,REPRESENTED BY ITS SECRETARY ABHILASH BY ADV. DR.K.P.PRADEEP RESPONDENTS: 6STATE OF KERALAREPRESENTED BY ITS SECRETARY (CO-OPERATION), GOVERNMENT SECRETARIAT, GOVERNMENT OF KERALA, REPRESENTED BY ITS SECRETARY (CO-OPERATION), GOVERNMENT SECRETARIAT, GOVERNMENT OF KERALA, 10 THIRUVANANTHAPURAM - 695 001 GP MM JASMINE THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON03.12.2019, ALONG WITH WP(C).7795/2019 AND CONNECTED CASES, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: 9 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 03RD DAY OF DECEMBER 2019 / 12TH AGRAHAYANA, 1941WP(C).No.10105 OF 2019(K) PETITIONER: ARACKAL SERVICE CO-OPERATIVE BANK LTD.NO.1858ARACKAL, PERUMANOOR P.O, KOLLAM DISTRICT - 691 532,REPRESENTED BY ITS SECRETARY ABHILASH BY ADV. DR.K.P.PRADEEP RESPONDENTS: 6STATE OF KERALAREPRESENTED BY ITS SECRETARY (CO-OPERATION), GOVERNMENT SECRETARIAT, GOVERNMENT OF KERALA, REPRESENTED BY ITS SECRETARY (CO-OPERATION), GOVERNMENT SECRETARIAT, GOVERNMENT OF KERALA, 10 THIRUVANANTHAPURAM - 695 001 R1 AND R3 BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT R4 BY SC, P.C SASIDHARAN, THE KOLLAM DISTRICT CO-OPERATIVE BANK LTD OTHER PRESENT: SC , CHRISTOPHER ABRAHAM, SC, P.C SASIDHARAN, GP MMJASMINE THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON03.12.2019, ALONG WITH WP(C).7795/2019 AND CONNECTED CASES, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: 11 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 03RD DAY OF DECEMBER 2019 / 12TH AGRAHAYANA, 1941WP(C).No.10474 OF 2019(H) PETITIONER: VAZHAPPALLY SERVICE CO-OPERATIVE BANK LTD. NO. K 108VAZHAPPALLY, CHANGANASSERY, KOTTAYAM, 686 103.REPRESENTED BY ITS SECRETARY SHINY SEBASTIAN BY ADVS.SRI.T.A.SHAJI (SR.)SHRI.NIKHIL SUNNY MOOKENSRI.S.ABHILASH VISHNU RESPONDENTS: 12 7STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVT.,CO-OPERATION(C) DEPARTMENT,THIRUANANTHAPURAM 695 001 OTHER PRESENT: SRI. CHRISTOPHER ABRAHAM- SC, SMT. MM.JASMINE- G.P THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON03.12.2019, ALONG WITH WP(C).7795/2019 AND CONNECTED CASES, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: 13 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 03RD DAY OF DECEMBER 2019 / 12TH AGRAHAYANA, 1941WP(C).No.10479 OF 2019(H) PETITIONERS: 1KANGAZHA SERVICE CO-OPERATIVE BANK LIMITED NO. 1145REPRESENTED BY ITS SECRETARY KANGAZHA P.O., KOTTAYAM DISTRICT, KERALA, PIN- 695005.REPRESENTED BY ITS SECRETARY KANGAZHA P.O., KOTTAYAM DISTRICT, KERALA, PIN- 695005. 2NEENDOOR SERVICE CO-OPERATIVE BANK LIMITED,NO.2641, REPRESENTED BY ITS SECRETARY NEENDOOR P.O., KOTTAYAM DISTRICT, KERALA, PIN- 686601.NO.2641, REPRESENTED BY ITS SECRETARY NEENDOOR P.O., KOTTAYAM DISTRICT, KERALA, PIN- 686601. 3RANNI CO-OPERATIVE BANK LIMITED,NO.65, REPRESENTED BY ITS SECRETARY RANNI P.O., PATHANAMTHITTA DISTRICT, KERALA, PIN- 689672.NO.65, REPRESENTED BY ITS SECRETARY RANNI P.O., PATHANAMTHITTA DISTRICT, KERALA, PIN- 689672. BY ADVS.SRI.C.A.JOJOSRI.JACOB CHACKOSRI.MATHEWS JOSEPH RESPONDENTS: 1THE ADDITIONAL COMMISSIONER OF INCOME TAX,TDS RANGE, KOWDIAR, TRIVANDRUM- 695003.TDS RANGE, KOWDIAR, TRIVANDRUM- 695003. 2THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX,KERALA REGION, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, CENTRAL REVENUE BLDG, IS PRESS ROAD, KOCHI- 682018.KERALA REGION, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, CENTRAL REVENUE BLDG, IS PRESS ROAD, KOCHI- 682018. 3THE TREASURY DIRECTOR,OFFICE OF THE TREASURY DIRECTOR, THYCAUD, TRIVANDRUM- 695003.OFFICE OF THE TREASURY DIRECTOR, THYCAUD, TRIVANDRUM- 695003. 4THE SUB-TREASURY OFFICER,SUB-TREASURY, KOTTAYAM, KOTTAYAM- 686601.SUB-TREASURY, KOTTAYAM, KOTTAYAM- 686601. 5THE STATE OF KERALA, 14 REPRESENTED BY ITS SECRETARY (CO-OPERATION), SECRETARIAT, THIRUVANANTHAPURAM- 695001. 6THE KOTTAYAM DISTRICT CO-OPERATIVE BANK LTD.,REPRESENTED BY ITS GENERAL MANAGER, KOTTAYAM- 686601. 7THE PATHANAMTHITTA DISTRICT CO-OPERATIVE BANK LTD.,REPRESENTED BY ITS GENERAL MANAGER, PATHANAMTHITTA-689645. R1 BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT 3THE TREASURY DIRECTOR,OFFICE OF THE TREASURY DIRECTOR, THYCAUD, TRIVANDRUM- 695003.OFFICE OF THE TREASURY DIRECTOR, THYCAUD, TRIVANDRUM- 695003. 4THE SUB-TREASURY OFFICER,SUB-TREASURY, KOTTAYAM, KOTTAYAM- 686601.SUB-TREASURY, KOTTAYAM, KOTTAYAM- 686601. 5THE STATE OF KERALA, 14 REPRESENTED BY ITS SECRETARY (CO-OPERATION), SECRETARIAT, THIRUVANANTHAPURAM- 695001. 6THE KOTTAYAM DISTRICT CO-OPERATIVE BANK LTD.,REPRESENTED BY ITS GENERAL MANAGER, KOTTAYAM- 686601. 7THE PATHANAMTHITTA DISTRICT CO-OPERATIVE BANK LTD.,REPRESENTED BY ITS GENERAL MANAGER, PATHANAMTHITTA-689645. R1 BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT R6 BY SRI.ATHUL SHAJI, SC, KOTTAYAM DISTRICT CO.OPERATIVE BANK LTD. R7 BY ADV. SRI.T.P.PRADEEP OTHER PRESENT: SC , CHRISTOPHER ABRAHAM, GP MM JASMINE THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON03.12.2019, ALONG WITH WP(C).7795/2019 AND CONNECTED CASES, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.7795 OF 2019 & CONNECTED CASES 15 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 03RD DAY OF DECEMBER 2019 / 12TH AGRAHAYANA, 1941 WP(C).No.10782 OF 2019(W) PETITIONER/S: EZHUMATTOOR SERVICE CO-OPERATIVE BANK LIMITED NO. 1546,EZHUMATTOOR P.O. PATHANAMTHITTA-689586, REPRESENTEDBY ITS SECRETARY, LALITHAMMA M.K, BY ADVS.DR.K.P.PRADEEPSRI.SANAND RAMAKRISHNANSMT.NEENA ARIMBOORSRI.T.T.BIJUSMT.T.THASMISMT.ANJANA KANNATH RESPONDENT/S: 1THE CENTRAL BOARD OF DIRECT TAXES,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001,REPRESENTED BY ITS CHAIRMAN.DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001,REPRESENTED BY ITS CHAIRMAN. 2PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX,KERALA REGION, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, CENTRAL REVENUE BUILDING, I.S PRESS ROAD, KOCHI-682018. 3THE INCOME TAX OFFICER,INCOME TAX OFFICER, WARD-4, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, THIRUVALLA RANGE, T.K. ROAD, THIRUVALLA, PATHANAMTHITTA-689101. 4THE PATHANAMTHITTA DISTRICT CO-OPERATIVE BANKHEAD OFFICE, PATHANAMTHITTA, PATHANAMTHITTA-689645,REPRESENTED BY ITS GENERAL MANAGER.HEAD OFFICE, PATHANAMTHITTA, PATHANAMTHITTA-689645,REPRESENTED BY ITS GENERAL MANAGER. 5TREASURY DIRECTOR,DIRECTORATE OF TREASURIES, KRISHNA BUILDINGS, DIRECTORATE OF TREASURIES, KRISHNA BUILDINGS, 16 THYCAUD P.O, THIRUVANANTHAPURAM-695014. 6THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY(CO-OPERATION) GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. R1 AND R3 BY ADV. SRI.CHRISTOPHER ABRAHAMR4 BY ADV. SRI.T.P.PRADEEP OTHER PRESENT: GP MM JASMINE THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON03.12.2019, ALONG WITH WP(C).7795/2019 AND CONNECTED CASES, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.7795 OF 2019 & CONNECTED CASES 17 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 03RD DAY OF DECEMBER 2019 / 12TH AGRAHAYANA, 1941 WP(C).No.11301 OF 2019(K) PETITIONER/S: M/S. KARAKULAM SERVICE CO-OPERATIVE BANK LTD.KP-1/382, KARAKULAM.P.O., NEDUMANGAD, TRIVANDRUM-695564-REPRESENTED BY ITS SECRETARY, SHRI.K.PADMAKUMAR BY ADVS.SRI.V.P.NARAYANANSMT.DIVYA RAVINDRAN RESPONDENT/S: 1THE CENTRAL BOARD OF DIRECT TAXESDEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001-REPRESENTED BY ITS CHAIRMANDEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001-REPRESENTED BY ITS CHAIRMAN 2THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAXKERALA REGION, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, CENTRAL REVENUE BUILDINGS, I.S. PRESS ROAD, KOCHI-682018.KERALA REGION, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, CENTRAL REVENUE BUILDINGS, I.S. PRESS ROAD, KOCHI-682018. 3THE INCOME TAX OFFICER,WARD 2(3), THIRUVANANTHAPURAM-695003WARD 2(3), THIRUVANANTHAPURAM-695003 BY ADVS.SRI.V.P.NARAYANANSMT.DIVYA RAVINDRAN RESPONDENT/S: 1THE CENTRAL BOARD OF DIRECT TAXESDEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001-REPRESENTED BY ITS CHAIRMANDEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001-REPRESENTED BY ITS CHAIRMAN 2THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAXKERALA REGION, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, CENTRAL REVENUE BUILDINGS, I.S. PRESS ROAD, KOCHI-682018.KERALA REGION, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, CENTRAL REVENUE BUILDINGS, I.S. PRESS ROAD, KOCHI-682018. 3THE INCOME TAX OFFICER,WARD 2(3), THIRUVANANTHAPURAM-695003WARD 2(3), THIRUVANANTHAPURAM-695003 4THE THIRUVANANTHAPURAM DISTRICT CO-OPERATIVE BANK LTD.,NEDUMANGAD MAIN BRANCH, THIRUVANANTHAPURAM.LTD.,NEDUMANGAD MAIN BRANCH, THIRUVANANTHAPURAM. 5THE TREASURY DIRECTOR,DIRECTORATE OF TREASURIES, KRISHNA BUILDINGS, THYCAUDU.P.O., THIRUVANANTHAPURAM-695014.DIRECTORATE OF TREASURIES, KRISHNA BUILDINGS, THYCAUDU.P.O., THIRUVANANTHAPURAM-695014. 6STATE OF KERALAREPRESENTED BY ITS SECRETARY 9CO-OPERATION) GOVERNMENT SECRETARIAT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM-695001REPRESENTED BY ITS SECRETARY 9CO-OPERATION) GOVERNMENT SECRETARIAT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM-695001 WP(C).No.7795 OF 2019 & CONNECTED CASES 18 R3 BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT R4 BY SRI.THOMAS ABRAHAM SC THIRUVANANTHAPURAM DIST. CO.OP BANK OTHER PRESENT: GP MM JASMINE THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON03.12.2019, ALONG WITH WP(C).7795/2019 AND CONNECTED CASES, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: 19 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 03RD DAY OF DECEMBER 2019 / 12TH AGRAHAYANA, 1941 WP(C).No.11420 OF 2019(B) PETITIONER/S: 1CHATHANNOOR SERVICE CO-OPERATIVE BANK LTD.NO.2544, CHATHANNOOR.P.O., KOLLAMDISTRICT-691572, REPRESENTED BY ITS SECRETARY IN CHARGE, RAJENDRAPRASAD. 2CHATHANNOOR RURAL CO-OPERATIVE SOCIETY LTD.NO.1425, CHATHANNOOR.P.O., KOLLAM DISTRICT-691572, REPRESENTED BY ITS SECRETARY SUJADEVI.G NO.1425, CHATHANNOOR.P.O., KOLLAM DISTRICT-691572, BY ADVS.DR.K.P.PRADEEP SRI.SANAND RAMAKRISHNAN SMT.NEENA ARIMBOORSRI.T.T.BIJUSMT.T.THASMISMT.ANJANA KANNATH RESPONDENT/S: 1THE CENTRAL BOARD OF DIRECT TAXES,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001,REPRESENTED BY ITS CHAIRMAN.DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001,REPRESENTED BY ITS CHAIRMAN. 2PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX,KERALA REGION, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, CENTRAL REVENUE BUILDINGS, I.S.RESS ROAD, KOCHI-682018. 3ADDITIONAL COMMISSIONER OF INCOME TAX,TDS RANGE, 3RD FLOOR, AATAKAR BHAVAN, KAWADIAR, THIRUVANANTHAPURAM-695003. 4THE KOLLAM DISTRICT CO-OPERATIVE BANK LTD.,HEAD OFFICE, DISTRICT CO-OPERATIVE BANK BUILDING, CHINNAKADA, KOLLAM-691001, REPRESENTED BY ITS GENERAL MANAGER. 20 5TREASURY DIRECTOR,DIRECTORATE OF TREASURIES, KRISHNA BUILDINGS, THYCAUD.P.O., THIRUVANANTHAPURAM-695014. 6STATE OF KERALA,REPRESENTED BY ITS SECRETARY (CO-OPERATION), GOVERNMENT SECRETARIAT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM-695001. R1 AND R3 BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT R4 BY SRI.P.C SASIDHARAN, THE KOLLAM DISTRICT CO-OPERATIVE BANK LTD., OTHER PRESENT: SC , CHRISTOPHER ABRAHAM, SC, P.C SASIDHARAN (R4), GP MM JASMINE THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON03.12.2019, ALONG WITH WP(C).7795/2019 AND CONNECTED CASES, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: 21 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 03RD DAY OF DECEMBER 2019 / 12TH AGRAHAYANA, 1941 WP(C).No.11438 OF 2019(D) PETITIONER/S: 6STATE OF KERALA,REPRESENTED BY ITS SECRETARY (CO-OPERATION), GOVERNMENT SECRETARIAT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM-695001. R1 AND R3 BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT R4 BY SRI.P.C SASIDHARAN, THE KOLLAM DISTRICT CO-OPERATIVE BANK LTD., OTHER PRESENT: SC , CHRISTOPHER ABRAHAM, SC, P.C SASIDHARAN (R4), GP MM JASMINE THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON03.12.2019, ALONG WITH WP(C).7795/2019 AND CONNECTED CASES, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: 21 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 03RD DAY OF DECEMBER 2019 / 12TH AGRAHAYANA, 1941 WP(C).No.11438 OF 2019(D) PETITIONER/S: POLPULLY SERVICE CO-OPERATIVE BANK LIMITEDNO.F 1198, REPRESENTED BY ITS SECRETARY POLPULLY P.O., PALAKKAD DISTRICT, KERALA, PIN - 678 552BY ADVS.SRI.C.A.JOJOSRI.JACOB CHACKOSRI.MATHEWS JOSEPH RESPONDENTS: 1THE TREASURY DIRECTOR,OFFICE OF THE TREASURY DIRECTOR, THYCAUD, TRIVANDRUM - 695 0032THE SUB -TREASURY OFFICERSUB-TREASURY, PALAKKAD3THE ADDITIONAL COMMISSIONER OF INCOME TAXTDS RANGE, KOWDIAR, TRIVANDRUM - 695 0034THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAXKERALA REGION, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, CENTRAL REVENUE BLDG, IS PRESS, ROAD, KOCHI - 682 0185THE STATE OF KERALAREPRESENTED BY ITS SECRETARY (CO-OPERATION), SECRETARIAT, THIRUVANANTHAPURAM - 695 001R3 BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT OTHER PRESENT: SMT. M.M JASMINE- G.P THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON03.12.2019, ALONG WITH WP(C).7795/2019 AND CONNECTED CASES, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: 22 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 03RD DAY OF DECEMBER 2019 / 12TH AGRAHAYANA, 1941 WP(C).No.11507 OF 2019(K) PETITIONER: KOTTAYI SERVICE CO-OPERATIVE BANK LIMITEDNO.F. 1223 REPRESENTED BY ITS SECRETARY KOTTAYI P.O, PALAKKAD DISTRICT, KERALA, PIN-678 572 BY ADVS.SRI.C.A.JOJOSRI.JACOB CHACKOSRI.MATHEWS JOSEPH RESPONDENT/S: 1THE TREASURY DIRECTOROFFICE OF THE TREASURY DIRECTOR, THYCAUD, TRIVANDRUM-695 0032THE SUB TREASURY OFFICER,SUB-TREASURY, KOZHALMANNAM, PALAKKAD.3THE ADDITIONAL COMMISSIONER OF INCOME TAX,TDS RANGE, KOWDIAR, TRIVANDRUM-695 0034THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX,KERALA REGION, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, CENTRAL REVENUE BLDG, IS PRESS , ROAD, KOCHI-682 0185THE STATE OF KERALA,REPRESENTED BY ITS SECRETARY (CO-OPERATION), SECRETARIAT, THIRUVANANTHAPURAM-695 001R3 BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT OTHER PRESENT: SMT. M.M JASMINE- G.P THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON03.12.2019, ALONG WITH WP(C).7795/2019 AND CONNECTED CASES, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.7795 OF 2019 & CONNECTED CASES 23 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 03RD DAY OF DECEMBER 2019 / 12TH AGRAHAYANA, 1941 WP(C).No.11895 OF 2019(J) PETITIONER/S: KUMARANALLOOR SERVICE CO-OPERATIVE BANK LIMITEDNO.3898, REPRESENTED BY ITS SECRETARY, PERUMBAIKKDU.P.O., KOTTAYAM DISTRICT, KERALA, PIN-686016. BY ADVS.SRI.C.A.JOJOSRI.JACOB CHACKOSRI.MATHEWS JOSEPH RESPONDENT/S: 1THE TREASURY DIRECTOR,OFFICE OF THE TREASURY DIRECTOR, THYCAUD, TRIVANDRUM-695003.OFFICE OF THE TREASURY DIRECTOR, THYCAUD, TRIVANDRUM-695003. 2THE DISTRICT TREASURY OFFICER,DISTRICT TREASURY, KOTTAYAM.DISTRICT TREASURY, KOTTAYAM. 3THE SUB-TREASURY OFFICER,SUB-TREASURY, GANDHINAGAR.SUB-TREASURY, GANDHINAGAR. 4THE ADDITIONAL COMMISSIONER OF INCOME TAX,TDS RANGE, KOWDIAR, TTRIVANDRUM-695003.TDS RANGE, KOWDIAR, TTRIVANDRUM-695003. THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 03RD DAY OF DECEMBER 2019 / 12TH AGRAHAYANA, 1941 WP(C).No.11895 OF 2019(J) PETITIONER/S: KUMARANALLOOR SERVICE CO-OPERATIVE BANK LIMITEDNO.3898, REPRESENTED BY ITS SECRETARY, PERUMBAIKKDU.P.O., KOTTAYAM DISTRICT, KERALA, PIN-686016. BY ADVS.SRI.C.A.JOJOSRI.JACOB CHACKOSRI.MATHEWS JOSEPH RESPONDENT/S: 1THE TREASURY DIRECTOR,OFFICE OF THE TREASURY DIRECTOR, THYCAUD, TRIVANDRUM-695003.OFFICE OF THE TREASURY DIRECTOR, THYCAUD, TRIVANDRUM-695003. 2THE DISTRICT TREASURY OFFICER,DISTRICT TREASURY, KOTTAYAM.DISTRICT TREASURY, KOTTAYAM. 3THE SUB-TREASURY OFFICER,SUB-TREASURY, GANDHINAGAR.SUB-TREASURY, GANDHINAGAR. 4THE ADDITIONAL COMMISSIONER OF INCOME TAX,TDS RANGE, KOWDIAR, TTRIVANDRUM-695003.TDS RANGE, KOWDIAR, TTRIVANDRUM-695003. 5THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX,KERALA REGION, MINITSRY OF FINANCE, GOVERNMENT OF INDIA, CENTRAL REVENUE BLDG., I.S.PRESS ROAD, KOCHI-682018.KERALA REGION, MINITSRY OF FINANCE, GOVERNMENT OF INDIA, CENTRAL REVENUE BLDG., I.S.PRESS ROAD, KOCHI-682018. 6THE STATE OF KERALA,REPRESENTED BY ITS SECRETARY (CO-OPERATION), SECRETARIAT, THIRUVANANTHPURAM-695001. R4 BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT WP(C).No.7795 OF 2019 & CONNECTED CASES 24 OTHER PRESENT: SMT. M.M JASMINE- G.P THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON03.12.2019, ALONG WITH WP(C).7795/2019 AND CONNECTED CASES, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: 25 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 03RD DAY OF DECEMBER 2019 / 12TH AGRAHAYANA, 1941WP(C).No.12270 OF 2019(G) PETITIONER/S: 1KANMANAM SERVICE CO-OPERATIVE BANK LIMITED,NO.10585, KANMANAM P.O., MALAPPURAM (DT), PIN- 676 551, REPRESENTED BY ITS SECRETARY MOHAMED BASHEER.NO.10585, KANMANAM P.O., MALAPPURAM (DT), PIN- 676 551, REPRESENTED BY ITS SECRETARY MOHAMED BASHEER. NO.10585, KANMANAM P.O., MALAPPURAM (DT), PIN- 676 2VENGARA SERVICE CO-OPERATIVE BANK LIMITED,NO.1186, VENGARA P.O., MALAPPURAM (DT), PIN - 676 304, REPRESENTED BY ITS SECRETRY, HAMEED M.NO.1186, VENGARA P.O., MALAPPURAM (DT), PIN - 676 304, REPRESENTED BY ITS SECRETRY, HAMEED M. 3CHERIYAMUNDAM SERVICE CO-OPERATIVE BANK LIMITED,NO.D 1974, THALKKADATHOOR P.O., MALAPPURAM (DT), PIN - 676 103, REPRESENTED BY ITS SECRETARY IN-CHARGE, K.O.NIHMATHULLA.NO.D 1974, THALKKADATHOOR P.O., MALAPPURAM (DT), PIN - 676 103, REPRESENTED BY ITS SECRETARY IN-CHARGE, K.O.NIHMATHULLA. 4TANALUR SERVICE CO-OPERATIVE BANK LIMITED,NO.M.2, K.PURAM P.O., MALAPPURAM (DT), PIN- 676 307, REPRESENTED BY ITS SECRETARY IN-CHARGE, SAJEEVP.K.NO.M.2, K.PURAM P.O., MALAPPURAM (DT), PIN- 676 307, REPRESENTED BY ITS SECRETARY IN-CHARGE, SAJEEVP.K. 5THALAKKAD SERVICE CO-OPERATIVE BANK LIMITED,NO.4391, VENGALUR P.O., MALAPPURAM (DT), PIN - 676 102, REPRESENTED BY ITS SECRETARY, JAYADEVAN P.T.NO.4391, VENGALUR P.O., MALAPPURAM (DT), PIN - 676 102, REPRESENTED BY ITS SECRETARY, JAYADEVAN P.T. 6EDARIKODE SERVICE CO-OPERATIVE BANK LIMITED,NO.10739, EDARIKODE P.O., MALAPPURAM (DT), PIN- 676501, REPRESENTED BY ITS SECRETARY, ABDUL JALEEL.NO.10739, EDARIKODE P.O., MALAPPURAM (DT), PIN- 676501, REPRESENTED BY ITS SECRETARY, ABDUL JALEEL. 7ANANTHAVOOR SERVICE CO-OPERATIVE BANK LIMITED,NO.F. 1545, ANANTHAVOOR P.O., MALAPPURAM (DT), PIN-676 301, REPRESENTED BY ITS SECRETARY, ALAVI K.NO.F. 1545, ANANTHAVOOR P.O., MALAPPURAM (DT), PIN-676 301, REPRESENTED BY ITS SECRETARY, ALAVI K. 8ATHAVANAD SERVICE CO-OPERATIVE BANK LIMITED,NO.D 1933, KARIPPOL P.O., MALAPPURAM (DT), PIN - 676 552, REPRESENTED BY ITS SECRETARY, MOHAMMED HARIS K.K.NO.D 1933, KARIPPOL P.O., MALAPPURAM (DT), PIN - 676 552, REPRESENTED BY ITS SECRETARY, MOHAMMED HARIS K.K. 9KURUMBATHUR SERVICE CO-OPERATIVE BANK LIMITED,PUNNATHALA P.O., MALAPPURAM (DT), PIN- 676 551, PUNNATHALA P.O., MALAPPURAM (DT), PIN- 676 551, 26 REPRESENTED BY ITS SECRETARY, MOHAMMED SALEEM P. 7ANANTHAVOOR SERVICE CO-OPERATIVE BANK LIMITED,NO.F. 1545, ANANTHAVOOR P.O., MALAPPURAM (DT), PIN-676 301, REPRESENTED BY ITS SECRETARY, ALAVI K.NO.F. 1545, ANANTHAVOOR P.O., MALAPPURAM (DT), PIN-676 301, REPRESENTED BY ITS SECRETARY, ALAVI K. 8ATHAVANAD SERVICE CO-OPERATIVE BANK LIMITED,NO.D 1933, KARIPPOL P.O., MALAPPURAM (DT), PIN - 676 552, REPRESENTED BY ITS SECRETARY, MOHAMMED HARIS K.K.NO.D 1933, KARIPPOL P.O., MALAPPURAM (DT), PIN - 676 552, REPRESENTED BY ITS SECRETARY, MOHAMMED HARIS K.K. 9KURUMBATHUR SERVICE CO-OPERATIVE BANK LIMITED,PUNNATHALA P.O., MALAPPURAM (DT), PIN- 676 551, PUNNATHALA P.O., MALAPPURAM (DT), PIN- 676 551, 26 REPRESENTED BY ITS SECRETARY, MOHAMMED SALEEM P. 10PONMUNDAM SERVICE CO-OPERATIVE BANK LIMITED,PONMUNDAM P.O., MALAPPURAM (DT), PIN - 676 108, REPRESENTED BY ITS SECRETARY, BAHAVUDHEEN.PONMUNDAM P.O., MALAPPURAM (DT), PIN - 676 108, REPRESENTED BY ITS SECRETARY, BAHAVUDHEEN. BY ADVS.SRI.C.A.JOJOSRI.JACOB CHACKOSRI.MATHEWS JOSEPH RESPONDENT/S: 1STATE OF KERALA,REPRESENTED BY ITS SECRETARY (CO-OPERATION), SECRETARIAT, THIRUVANANTHAPURAM - 695 001.REPRESENTED BY ITS SECRETARY (CO-OPERATION), SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2THE ADDITIONAL COMMISSIONER OF INCOME TAX,TDS RANGE, KOWDIAR, TRIVANDRUM - 695 003.TDS RANGE, KOWDIAR, TRIVANDRUM - 695 003. 3THE COMMISSIONER OF INCOME TAX (TDS),KERALA REGION, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, CENTRAL REVENUE BLDG., IS PRESS ROAD, KOCHI - 682 018.KERALA REGION, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, CENTRAL REVENUE BLDG., IS PRESS ROAD, KOCHI - 682 018. 4THE TREASURY DIRECTOR,OFFICE OF THE TREASURY DIRECTOR, THYCAUD, TRIVANDRUM - 695 003.OFFICE OF THE TREASURY DIRECTOR, THYCAUD, TRIVANDRUM - 695 003. 5THE DISTRICT TREASURY OFFICER,DISTRICT TREASURY, MALAPPURAM - 676 101.DISTRICT TREASURY, MALAPPURAM - 676 101. 6THE SUB TREASURY OFFICER,SUB TREASURY, TIRUR - 676 101.SUB TREASURY, TIRUR - 676 101. 7THE SUB TREASURY OFFICER,SUB-TREASURY, VALANCHERY P.O., PIN- 676 552.SUB-TREASURY, VALANCHERY P.O., PIN- 676 552. 8THE SUB TREASURY OFFICER,SUN-TREASURY, KOTTACKAL P.O., PIN - 676 503.SUN-TREASURY, KOTTACKAL P.O., PIN - 676 503. 9THE SUB TREASURY OFFICER,SUB-TREASURY, VENGARA P.O., PIN- 676 304.SUB-TREASURY, VENGARA P.O., PIN- 676 304. 10MALAPPURAM DISTRICT CO-OPERATIVE BANK LTD.,MANJERI ROAD, MALAPPURAM, PIN- 676 505.MANJERI ROAD, MALAPPURAM, PIN- 676 505. 11URBAN CO-OPERTIVE BANK PERINTHALMANNA,PERINTHALMANNA P.O., MALAPPURAM (DT), PIN- 676 101.PERINTHALMANNA P.O., MALAPPURAM (DT), PIN- 676 101. 27 12MANJERY COOPERATIVE URBAN BANK,MANJERI P.O., PIN- 676 121.MANJERI P.O., PIN- 676 121. 13KOTTACKAL CO-OPERATIVE URBAN BANK,KOTTACKAL P.O., PIN - 676 503.KOTTACKAL P.O., PIN - 676 503. 14PONNANI URBAN CO-OPERTIVE BANK,PONNANI P.O., PIN- 679 577.PONNANI P.O., PIN- 679 577. 15KERALA STATE CO-OPERATIVE BANK,MALAPPURAM BRANCH, PIN-676 505.MALAPPURAM BRANCH, PIN-676 505. R2 BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENTDEPARTMENT R15 BY ADV. SRI.GILBERT GEORGE CORREYA R10 BY ADV. I.V PRAMOD; SC FOR MALAPPURAM DISTRICT CO-OPERATIVE BANK LTDCO-OPERATIVE BANK LTD OTHER PRESENT: GP MM JASMINE THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON03.12.2019, ALONG WITH WP(C).7795/2019 AND CONNECTED CASES, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: 28 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 03RD DAY OF DECEMBER 2019 / 12TH AGRAHAYANA, 1941WP(C).No.12271 OF 2019(H) PETITIONER/S: 1KUTTIPPURAM SERVICE CO-OPERATIVE BANK LIMITEDNO.M 729, KUTTIPPURAM P.O., MALAPPURAM (DT), PIN-679 571 REPRESENTED BY ITS SECRETARY, ABDUL RSHEED.NO.M 729, KUTTIPPURAM P.O., MALAPPURAM (DT), PIN-679 571 REPRESENTED BY ITS SECRETARY, ABDUL RSHEED. 2MANGALAM SERVICE CO-OPERATIVE BANK LIMITEDNO.9701, MANGALAM P.O., MALAPPURAM (DT), PIN-676 561 REPRESENTED BY ITS SECRETARY, ABDUL MAJEED.NO.9701, MANGALAM P.O., MALAPPURAM (DT), PIN-676 561 REPRESENTED BY ITS SECRETARY, ABDUL MAJEED. 28 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 03RD DAY OF DECEMBER 2019 / 12TH AGRAHAYANA, 1941WP(C).No.12271 OF 2019(H) PETITIONER/S: 1KUTTIPPURAM SERVICE CO-OPERATIVE BANK LIMITEDNO.M 729, KUTTIPPURAM P.O., MALAPPURAM (DT), PIN-679 571 REPRESENTED BY ITS SECRETARY, ABDUL RSHEED.NO.M 729, KUTTIPPURAM P.O., MALAPPURAM (DT), PIN-679 571 REPRESENTED BY ITS SECRETARY, ABDUL RSHEED. 2MANGALAM SERVICE CO-OPERATIVE BANK LIMITEDNO.9701, MANGALAM P.O., MALAPPURAM (DT), PIN-676 561 REPRESENTED BY ITS SECRETARY, ABDUL MAJEED.NO.9701, MANGALAM P.O., MALAPPURAM (DT), PIN-676 561 REPRESENTED BY ITS SECRETARY, ABDUL MAJEED. 3TRIPRANGODE SERVICE CO-OPERATIVE BANK LIMITEDNO.D1910, TRIPRANGODE P.O., MALAPPURAM (DT), PIN-676 108 REPRESENTED BY ITS SECRETARY, SAJEEV P.V.NO.D1910, TRIPRANGODE P.O., MALAPPURAM (DT), PIN-676 108 REPRESENTED BY ITS SECRETARY, SAJEEV P.V. 4THIRUNAVAYA SERVICE CO-OPERATIVE BANK LIMITEDNO.D 1910, THIRUNAVAYA P.O., PIN-676 301 REPRESENTED BY ITS SECRETARY, SURESH K.M., AGED 49 YEARS, S/O. PARANGODAN NAIR.NO.D 1910, THIRUNAVAYA P.O., PIN-676 301 REPRESENTED BY ITS SECRETARY, SURESH K.M., AGED 49 YEARS, S/O. PARANGODAN NAIR. 5VALAVANNUR SERVICE CO-OPERATIVE BANK LIMITEDNO.D 1959, VALAVANNUR P.O., MALAPPURAM (DT), PIN-676 551 REPRESENTED BY ITS SECRETARY IN-CHARGE YOOSAF KALLERI.NO.D 1959, VALAVANNUR P.O., MALAPPURAM (DT), PIN-676 551 REPRESENTED BY ITS SECRETARY IN-CHARGE YOOSAF KALLERI. 6VETTOM SERVICE CO-OPERATIVE BANK LIMITEDNO.1823, VETTOM P.O., MALAPPURAM (DT), PIN-676 102 REPRESENTED BY ITS SECRETARY, DAMKUMAR P.R.NO.1823, VETTOM P.O., MALAPPURAM (DT), PIN-676 102 REPRESENTED BY ITS SECRETARY, DAMKUMAR P.R. 7THE OZHUR SERVICE CO-OPERATIVE BANK LIMITEDNO.F 1586, OZHUR P.O., MALAPPURAM (DT), PIN-676 307REPRESENTED BY ITS SECRETARY IN-CHARGE E PADMAJA.NO.F 1586, OZHUR P.O., MALAPPURAM (DT), PIN-676 307REPRESENTED BY ITS SECRETARY IN-CHARGE E PADMAJA. 8TIRUR SERVICE CO-OPERATIVE BANK LIMITEDNO.10094, TIRUR P.O., MALAPPURAM (DT), PIN-676 101 REPRESENTED BY ITS SECRETARY, UMMER K.NO.10094, TIRUR P.O., MALAPPURAM (DT), PIN-676 101 REPRESENTED BY ITS SECRETARY, UMMER K. 9VALANCHERY SERVICE CO-OPERATIVE BANK LIMITEDNO.M 728, VALANCHERY P.O., MALAPPURAM (DT), PIN-676552 REPRESENTED BY ITS SECRETARY, P.SASIKUMAR.NO.M 728, VALANCHERY P.O., MALAPPURAM (DT), PIN-676552 REPRESENTED BY ITS SECRETARY, P.SASIKUMAR. WP(C).No.7795 OF 2019 & CONNECTED CASES 29 10THE KALPAKANCHERY SERVICE CO-OPERATIVE BAJK LIMITEDNO.1808, KALPAKANCHERY P.O., MALAPPURAM (DT), PIN-676 551 REPRESENTED BY ITS SECRETARY, MRS. KADIYAMMAKUTTY KALLATTIL. BY ADVS.SRI.C.A.JOJOSRI.JACOB CHACKOSRI.MATHEWS JOSEPH RESPONDENT/S: 1STATE OF KERALAREPRESENTED BY ITS SECRETARY (CO-OPERATION), SECRETARIAT, THIRUVANANTAHPURAM-695 001.REPRESENTED BY ITS SECRETARY (CO-OPERATION), SECRETARIAT, THIRUVANANTAHPURAM-695 001. 2THE ADDITIONAL COMMISSIONER OF INCOME TAXTDS RANGE, KOWDIAR, TRIVANDRUM-695 003.TDS RANGE, KOWDIAR, TRIVANDRUM-695 003. 3THE COMMISSIONER OF INCOME TAX (TDS)KERALA REGION, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, CENTRAL REVENUE BUILDING, IS PRESS ROAD, KOCHI-682018.KERALA REGION, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, CENTRAL REVENUE BUILDING, IS PRESS ROAD, KOCHI-682018. 4THE TREASURY DIRECTOROFFICE OF THE TREASURY DIRECTOR, THYCAUD, TRIVANDRUM-695 003.OFFICE OF THE TREASURY DIRECTOR, THYCAUD, TRIVANDRUM-695 003. 5THE DISTRICT TREASURY OFFICERDISTRICT TREASURY, MALAPPURAM, 676 101.DISTRICT TREASURY, MALAPPURAM, 676 101. 6THE SUB TRERASURY OFFICERSUB TREASURY, TIRUR-676 101.SUB TREASURY, TIRUR-676 101. 7THE SUB TREASURY OFFICERSUB-TREASURY, VALANCHERY P.O., PIN-676 552.SUB-TREASURY, VALANCHERY P.O., PIN-676 552. 8THE SUB TREASURY OFFICERSUB TREASURY, KOTTACKAL P.O., PIN-676 503.SUB TREASURY, KOTTACKAL P.O., PIN-676 503. 9THE SUB TREASURY OFFICERSUB-TREASURY, VENGARA P.O, PIN-676 304.SUB-TREASURY, VENGARA P.O, PIN-676 304. 4THE TREASURY DIRECTOROFFICE OF THE TREASURY DIRECTOR, THYCAUD, TRIVANDRUM-695 003.OFFICE OF THE TREASURY DIRECTOR, THYCAUD, TRIVANDRUM-695 003. 5THE DISTRICT TREASURY OFFICERDISTRICT TREASURY, MALAPPURAM, 676 101.DISTRICT TREASURY, MALAPPURAM, 676 101. 6THE SUB TRERASURY OFFICERSUB TREASURY, TIRUR-676 101.SUB TREASURY, TIRUR-676 101. 7THE SUB TREASURY OFFICERSUB-TREASURY, VALANCHERY P.O., PIN-676 552.SUB-TREASURY, VALANCHERY P.O., PIN-676 552. 8THE SUB TREASURY OFFICERSUB TREASURY, KOTTACKAL P.O., PIN-676 503.SUB TREASURY, KOTTACKAL P.O., PIN-676 503. 9THE SUB TREASURY OFFICERSUB-TREASURY, VENGARA P.O, PIN-676 304.SUB-TREASURY, VENGARA P.O, PIN-676 304. 10MALAPPURAM DISTRICT CO-OPERATIVE BANK LTD.MANJERI ROAD, MALAPPURAM, PIN-676 505.MANJERI ROAD, MALAPPURAM, PIN-676 505. 11URBAN CO-OPERATIVE BANK PERINTHALMANNAPERINTHALMANNA P.O., MALAPPURAM (DT), PIN-676 505.PERINTHALMANNA P.O., MALAPPURAM (DT), PIN-676 505. 30 12MANJERY CO-OPERATIVE URBAN BANKMANJERI P.O., PIN-676121.MANJERI P.O., PIN-676121. 13KOTTACKAL CO-OPERTIVE URBAN BANKKOTTACKAL P.O., PIN-676 503.KOTTACKAL P.O., PIN-676 503. 14PONNANI URBAN CO-OPERATIVE BANKPONNANI P.O., PIN-679 577.PONNANI P.O., PIN-679 577. 15KERALA STATE CO-OPERATIVE BANKMALAPPURAM BRANCH, PIN-676 505.MALAPPURAM BRANCH, PIN-676 505. R2 BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT R15 BY ADV. SRI.GILBERT GEORGE CORREYA R10 BY ADV. I.V PRAMOD; SC FOR MALAPPURAM DISTRICT CO-OPERATIVE BANK LTD OTHER PRESENT: GP MM JASMINE THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON03.12.2019, ALONG WITH WP(C).7795/2019 AND CONNECTED CASES, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.7795 OF 2019 & CONNECTED CASES 31 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 03RD DAY OF DECEMBER 2019 / 12TH AGRAHAYANA, 1941 WP(C).No.12352 OF 2019(T) PETITIONER: THE PULLUMPARA SERVICE CO-OPERATIVE BANK LTD.NO.2429REPRESENTED BY ITS SECRETARY, MUKKUDIL P.O., VENJARAMOODU, THIRUVANANTHAPURAM DISTRICT-695 607. BY ADVS.SRI.T.R.HARIKUMARSRI.JAIBY PAULSRI.ARJUN RAGHAVAN RESPONDENT/S: 1THE ASSISTANT COMMISSIONER OF INCOME TAXOFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX,TDS RANGE, IIRD FLOOR, AAYAKAR BHAVAN, KOWDIAR P.O., THIRUVANANTHAPURAM DISTRICT-695 003.OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX,TDS RANGE, IIRD FLOOR, AAYAKAR BHAVAN, KOWDIAR P.O., THIRUVANANTHAPURAM DISTRICT-695 003. 2THE CENTRAL BOARD OF DIRECT TAXESREPRESENTED BY ITS CHAIRPERSON, ROOM NO.143 E, NORTH BLOCK, DEPARTMENT OF REVENUE (CBDT)/MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001.REPRESENTED BY ITS CHAIRPERSON, ROOM NO.143 E, NORTH BLOCK, DEPARTMENT OF REVENUE (CBDT)/MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 3UNION OF INDIAREPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NORTH BLOCK, CABINET SECRETARIAT, RAISANA HILL, NEW DELHI-110 001.REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NORTH BLOCK, CABINET SECRETARIAT, RAISANA HILL, NEW DELHI-110 001. 4THE REGISTRAR OF CO-OPERATIVE SOCIETIESTHIRUVANANTHAPURAM-695 001.THIRUVANANTHAPURAM-695 001. 5THE THIRUVANANTHAPURAM DISTRICT CO-OPERATIVE BANK LTD.LTD. REPRESENTED BY ITS GENERAL MANAGER, HEAD OFFICE, EAST FORT, THIRUVANANTHAPURAM-695 023.EAST FORT, THIRUVANANTHAPURAM-695 023. R1 BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENTDEPARTMENT WP(C).No.7795 OF 2019 & CONNECTED CASES 32 R5 BY SRI.THOMAS ABRAHAM SC THIRUVANANTHAPURAM DIST. CO.OP BANK OTHER PRESENT: SMT. M.M JASMINE- G.P THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON03.12.2019, ALONG WITH WP(C).7795/2019 AND CONNECTED CASES, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.7795 OF 2019 & CONNECTED CASES 33 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 03RD DAY OF DECEMBER 2019 / 12TH AGRAHAYANA, 1941 WP(C).No.12403 OF 2019(A) PETITIONER/S: REPRESENTED BY ITS GENERAL MANAGER, HEAD OFFICE, EAST FORT, THIRUVANANTHAPURAM-695 023.EAST FORT, THIRUVANANTHAPURAM-695 023. R1 BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENTDEPARTMENT WP(C).No.7795 OF 2019 & CONNECTED CASES 32 R5 BY SRI.THOMAS ABRAHAM SC THIRUVANANTHAPURAM DIST. CO.OP BANK OTHER PRESENT: SMT. M.M JASMINE- G.P THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON03.12.2019, ALONG WITH WP(C).7795/2019 AND CONNECTED CASES, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.7795 OF 2019 & CONNECTED CASES 33 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 03RD DAY OF DECEMBER 2019 / 12TH AGRAHAYANA, 1941 WP(C).No.12403 OF 2019(A) PETITIONER/S: THE MANICKAL SERVICE CO-OPERATIVE BANK LTD NO.1910,REPRESENTED BY ITS SECRETARY, PIRAPPANCODE P.O.THIRUVANANTHAPURAM DISTRICT 695 607 BY ADVS.SRI.T.R.HARIKUMARSRI.JAIBY PAULSRI.ARJUN RAGHAVAN RESPONDENT/S: 1THE ASSISTANT COMMISSIONER OF INCOME TAXOFFICE OF THE ASSISTANT COMMISSIONER OF INCOMENT TAX, TDS RANGE, IIRD FLOOR, AAYAKAR BHAVAN, KOWDIARP.O.THIRUVANANTHAPURAM DISTRICT 695 003.OFFICE OF THE ASSISTANT COMMISSIONER OF INCOMENT TAX, TDS RANGE, IIRD FLOOR, AAYAKAR BHAVAN, KOWDIARP.O.THIRUVANANTHAPURAM DISTRICT 695 003. 2THE CENTRAL BOARD OF DIRECT TAXES,REPRESENTED BY ITS CHAIRPERSON, ROOM NO 143 E, NORTH BLOCK, DEPARTMENT OF REVENUE (CBDT) MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110001.REPRESENTED BY ITS CHAIRPERSON, ROOM NO 143 E, NORTH BLOCK, DEPARTMENT OF REVENUE (CBDT) MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110001. 3UNION OF INDIA,REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NORTH BLOCK, CABINET SECRETARIAT, RAISANA HILL, NEW DELHI 110001.REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NORTH BLOCK, CABINET SECRETARIAT, RAISANA HILL, NEW DELHI 110001. 4THE REGISTRAR OF CO-OPERATIVES SOCIETIES,THIRUVANANTHAPURAM-695 001.THIRUVANANTHAPURAM-695 001. 5THE THIRUVANANTHAPURAM DISTRICT CO-OPERATIVE BANK LTD,REPRESENTED BY ITS GENERAL MANAGER, HEAD OFFICE, EAST FORT, THIRUVANANTHAPURAM- 695 023.LTD,REPRESENTED BY ITS GENERAL MANAGER, HEAD OFFICE, EAST FORT, THIRUVANANTHAPURAM- 695 023. R1 BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENTDEPARTMENT R5 BY SRI.THOMAS ABRAHAM SC THIRUVANANTHAPURAM WP(C).No.7795 OF 2019 & CONNECTED CASES 34 DIST. CO.OP BANK OTHER PRESENT: SMT. M.M JASMINE- G.P THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON03.12.2019, ALONG WITH WP(C).7795/2019 AND CONNECTED CASES, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: 35 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 03RD DAY OF DECEMBER 2019 / 12TH AGRAHAYANA, 1941WP(C).No.12407 OF 2019(A) PETITIONER/S: 1KOLKALAM SERVICE CO-OPERATIVE BANK LIMITEDNO F 1073, CHENGOTTUR P.O, MALAPPURAM (DT) PIN 676 503, REPRESENTED BY ITS SECRETARY, AYISHAKUTTY O.NO F 1073, CHENGOTTUR P.O, MALAPPURAM (DT) PIN 676 503, REPRESENTED BY ITS SECRETARY, AYISHAKUTTY O. 2THE MARAKKARA SERVICE CO-OPERATIVE BANK LIMITED NO F90738,F90738, RANDATHANI P.O MALAPPURAM (DT) PIN 676 510, REPRESENTED BY ITS SECRETARY, INDU T,REPRESENTED BY ITS SECRETARY, INDU T, 3PURATHUR SERVICE CO-OPERATIVE BANK LIMITED, NO D1902,PURATHUR P.O.MALAPPURAM (DT) PIN 676 102, REPRESENTED BY ITS SECRETARY IN CHARGE ASHRAF N.D1902,PURATHUR P.O.MALAPPURAM (DT) PIN 676 102, REPRESENTED BY ITS SECRETARY IN CHARGE ASHRAF N. 4VADAKKUMPURAM SERVICE CO-OPERATIVE BANK LIMITED, NO1505,EDAYUR NORTH PO PIN 676 52, REPRESENTED BY ITS SECRETARY, VINOD V.1505,EDAYUR NORTH PO PIN 676 52, REPRESENTED BY ITS SECRETARY, VINOD V. 5IRINBILIYAM SERVICE CO-OPERATIVE BNAK LIMITED NO 10445,IRIMBILIYAM P.O.MALAPPURAM (DT) PIN 679 572, REPRESENTED BYITS SECRETARY P.M. BALACHANDRAN. 6ARIYALLUR SERVICE CO-OPERATIVE BANK LIMITED NO F 7730,ARIYALLUR P.O.MALAPPURAM (DT) PIN 676 312,REPRESENTED BY ITS SECRETARY, SMITHA K. 3PURATHUR SERVICE CO-OPERATIVE BANK LIMITED, NO D1902,PURATHUR P.O.MALAPPURAM (DT) PIN 676 102, REPRESENTED BY ITS SECRETARY IN CHARGE ASHRAF N.D1902,PURATHUR P.O.MALAPPURAM (DT) PIN 676 102, REPRESENTED BY ITS SECRETARY IN CHARGE ASHRAF N. 4VADAKKUMPURAM SERVICE CO-OPERATIVE BANK LIMITED, NO1505,EDAYUR NORTH PO PIN 676 52, REPRESENTED BY ITS SECRETARY, VINOD V.1505,EDAYUR NORTH PO PIN 676 52, REPRESENTED BY ITS SECRETARY, VINOD V. 5IRINBILIYAM SERVICE CO-OPERATIVE BNAK LIMITED NO 10445,IRIMBILIYAM P.O.MALAPPURAM (DT) PIN 679 572, REPRESENTED BYITS SECRETARY P.M. BALACHANDRAN. 6ARIYALLUR SERVICE CO-OPERATIVE BANK LIMITED NO F 7730,ARIYALLUR P.O.MALAPPURAM (DT) PIN 676 312,REPRESENTED BY ITS SECRETARY, SMITHA K. BY ADVS.SRI.C.A.JOJOSRI.JACOB CHACKOSRI.MATHEWS JOSEPH RESPONDENT/S: 36 REPRESENTED BY ITS SECRETARY (CO-OPERATION) SECRETARIAT, THIRUVANANTHAPURAM 695 001. 2THE ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE,RANGE, KOWDIAR, TRIVANDRUM-695 003. 3THE COMMISSIONER OF INCOME TAX (TDS),KERALA REGION, MINISTRY OF FINANCE, GOVERNMENT OF KERALA REGION, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, CENTRAL REVENUE BLDG, IS PRESS , ROAD KOCHI 682 018.682 018. 4THE TREASURY DIRECTOR, OFFICE OF THE TREASURY DIRECTOR, THYCAUD, TRIVANDRUM 695 003.TRIVANDRUM 695 003. 5THE DISTRICT TREASURY OFFICER,DISTRICT TREASURY, MALAPPURAM 676 101,DISTRICT TREASURY, MALAPPURAM 676 101, 6MALAPPURAM DISTRICT CO-OPERATIVE BANK LTD,MANJERI ROAD, MALAPPURAM, PIN 676 505MANJERI ROAD, MALAPPURAM, PIN 676 505 R2 BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEP