Wa/701/2015 Of Sr.mary Lucita v. Joint Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 410 OF 2015 AGAINST THE JUDGMENT IN WPC 35546/2014 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR, NIRMALRANI PROVINCIAL HOUSE(FRANCISCAN CLARIST CONGREGATION), MURIKKASSERY,IDUKKI DISTRICT 685 604 BY ADVS.SRI.JOSEPH KODIANTHARA (SR.)SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOSSRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENTS/RESPONDENTS: 1THE UNION OF INDIAREP BY THE SECRETARY, MINISTRY OF FINANCE,NORTH BLOCK, NEW DELHI 110001 2THE INCOME TAX OFFICER (TDS)PUBLIC LIBRARY BUILDINGS, L.B SASTRI ROAD, KOTTAYAM 686 001 3THE REGIONAL DEPUTY DIRECTORHIGHER SECONDARY EDUCATIONHIGHER SECONDARY EDUCATION KOTTAYAM 686 001 4THE DISTRICT TREASURY OFFICERIDUKKIIDUKKI THODUPUZHA 685 584 5THE DEPUTY DIRECTOR OF EDUCATIONIDUKKI,IDUKKI, THODUPUZHA 685 584 6THE SUB TREASURY OFFICERADIMALI 685 561ADIMALI 685 561 7THE SUB TREASURY OFFICERKATTAPPANA 685 508KATTAPPANA 685 508 8THE SUB TREASURY OFFICER PAINAVU 685 603 9THE SUB TREASURY OFFICERMURIKKASSERY 685 604MURIKKASSERY 685 604 ADV.SHAMSUDHEEN V.K., SR. GOVT. PLEADER ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021,ALONG WITH W.A. Nos.411, 414, 426, 427, 428, 429, 430, 434,435, 436, 440, 441, 444, 445, 446, 447, 448, 451, 465, 466,468, 469, 473, 474, 475, 476, 477, 492, 493, 494, 495, 496,497, 498, 499, 507, 508, 509, 510, 511, 512, 513, 514, 515,516, 517, 518 and 701 of 2015, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943WA NO. 411 OF 2015AGAINST THE JUDGMENT IN WPC 35555/2014 OF HIGH COURT OFKERALA, ERNAKULAMAPPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR, S.H. NAVAJYOTHI PROVINCIAL HOUSERAJAMUDY, IDUKKI DISTRICT 685 604 BY ADVS.SRI.JOSEPH KODIANTHARA (SR.)SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOSSRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENTS/RESPONDENTS: 1THE UNION OF INDIAREP BY THE SECRETARY,MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001 2THE INCOME TAX OFFICER (TDS)PUBLIC LIBRARY BUILDINGS L.B SASTRI ROAD KOTTAYAM 686 001 3THE REGIONAL DEPUTY DIRECTOR W.A. No.410/15 & Conn. Cases HIGHER SECONDARY EDUCATION KOTTAYAM 686 001 4THE DISTRICT TREASURY OFFICER IDUKKI THODUPUZHA 685 584 ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021,ALONG WITH W.A. No.410/2015 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 414 OF 2015AGAINST THE JUDGMENT IN WPC 35556/2014 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR, SABS JAI MATHA PROVINCE,MARIAPURAM, IDUKKI DISTRICT - 685 604. BY ADVS.SRI.JOSEPH KODIANTHARA (SR.) SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOSSRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENTS/ RESPONDENTS: 1THE UNION OF INDIA,REPRESENTED BY THE SECRETARY, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. 2THE INCOME TAX OFFICER (TDS), PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001. W.A. No.410/15 & Conn. Cases 3THE REGIONAL DEPUTY DIRECTOR, HIGHER SECONDARY EDUCATION, KOTTAYAM - 686 001. 4THE DISTRICT TREASURY OFFICER,IDUKKI, IDUKKI, THODUPUZHA - 685 584. ADV.CHRISTOPHER ABRAHAM, SC APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR, SABS JAI MATHA PROVINCE,MARIAPURAM, IDUKKI DISTRICT - 685 604. BY ADVS.SRI.JOSEPH KODIANTHARA (SR.) SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOSSRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENTS/ RESPONDENTS: 1THE UNION OF INDIA,REPRESENTED BY THE SECRETARY, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. 2THE INCOME TAX OFFICER (TDS), PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001. W.A. No.410/15 & Conn. Cases 3THE REGIONAL DEPUTY DIRECTOR, HIGHER SECONDARY EDUCATION, KOTTAYAM - 686 001. 4THE DISTRICT TREASURY OFFICER,IDUKKI, IDUKKI, THODUPUZHA - 685 584. ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943WA NO. 426 OF 2015 AGAINST THE JUDGMENT IN WPC 35/2015 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER : THE SISTER SUPERIOR, FRANCISCAN MISSIONARY OF ST.CLARE,THIRUVANCHOOR P.O., KOTTAYAM - 686 019. BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.)SRI.THOMAS GEORGESRI.TONY GEORGE KANNANTHANAM RESPONDENTS/RESPONDENTS : 1THE UNION OF INDIA, REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. 2THE INCOME TAX OFFICER (TDS),PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001. 3THE DISTRICT TREASURY OFFICER,KOTTAYAM - 686 001.KOTTAYAM - 686 001. 4THE DEPUTY DIRECTOR OF COLLEGIATE EDUCATION,NEAR FIRE STATION, NEAR FIRE STATION, VAYASKARA KUNNU, PALACE ROAD, KOTTAYAM - 686 001. 5THE DISTRICT TREASURY OFFICER,IDUKKI, IDUKKI, THODUPUZHA - 685 584. ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943WA NO. 427 OF 2015 AGAINST THE JUDGMENT IN WPC 38/2015 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR,S.H.PROVINCIAL HOUSE, PAREL, CHANGANCHERRY. BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.)SRI.THOMAS GEORGESRI.TONY GEORGE KANNANTHANAM RESPONDENTS/RESPONDENTS : 1UNION OF INDIA, REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. 2THE INCOME TAX OFFICER (TDS), PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001. 3THE DEPUTY DIRECTOR OF EDUCATION,KOTTAYAM - 686 001. 4THE REGIONAL DEPUTY DIRECTOR OF COLLEGIATE EDUCATION,EDUCATION, NEAR FIRE STATION, VAYASKARA KUNNU, PALACE ROAD, KOTTAYAM - 686 001. 5THE DISTRICT TREASURY OFFICERKOTTAYAM - 686 001. ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943WA NO. 428 OF 2015 AGAINST THE JUDGMENT IN WPC 40/2015 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR,CONGREGATION, SAN JOE PROVINCE, FRANCISCAN CLARIST THUCKLAY, AZHAKIYAMANDAPAM, K.K.DISTRICT, TAMILNADU. BY ADVS.SRI.KURIAN GEORGE KANNANTHANAM (SR.)SRI.THOMAS GEORGESRI.TONY GEORGE KANNANTHANAM RESPONDENTS/RESPONDENTS : 1THE UNION OF INDIA, REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943WA NO. 428 OF 2015 AGAINST THE JUDGMENT IN WPC 40/2015 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR,CONGREGATION, SAN JOE PROVINCE, FRANCISCAN CLARIST THUCKLAY, AZHAKIYAMANDAPAM, K.K.DISTRICT, TAMILNADU. BY ADVS.SRI.KURIAN GEORGE KANNANTHANAM (SR.)SRI.THOMAS GEORGESRI.TONY GEORGE KANNANTHANAM RESPONDENTS/RESPONDENTS : 1THE UNION OF INDIA, REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. 2THE INCOME TAX OFFICER (TDS), PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001. 3THE DEPUTY DIRECTOR OF EDUCATION,GENERAL EDUCATION DEPARTMENT, PALACE ROAD, KOTTAYAM - 686 001. 4THE DISTRICT TREASURY OFFICER,KOTTAYAM - 686 001. ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 429 OF 2015AGAINST THE JUDGMENT IN WPC 63/2015 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER : THE PROVINCIAL SUPERIOR, ST.MARY'S PROVINCE, SISTERS OF DESTITUTE, CHUNANGANVELY, ALUVA - 686 122. BY ADVS.SRI.KURIAN GEORGE KANNANTHANAM (SR.)SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM RESPONDENTS/RESPONDENTS : 1THE UNION OF INDIA, REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. 2THE INCOME TAX OFFICER (TDS), PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001. 3THE DEPUTY DIRECTOR OF EDUCATION,KOTTAYAM - 686 001. 4THE DISTRICT TREASURY OFFICER,KOTTAYAM - 686 001. ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 430 OF 2015 AGAINST THE JUDGMENT IN WPC 34/2015 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER: THE SUPERIOR GENERAL, ST.MARTHAS GENERALATE, ST.MARTHAS CONGREGATION, VALLICHIRA P.O., PALA - 686 592. BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM RESPONDENTS/RESPONDENTS: 1THE UNION OF INDIA, REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. 2THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001. 3THE DISTRICT TREASURY OFFICER,IDUKKI, THODUPUZHA - 685 584. THE DISTRICT TREASURY OFFICER,KOTTAYAM - 686 001.4 ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON13.07.2021, ALONG WITH W.A.No.410/2015 AND CONNECTED CASES,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 434 OF 2015 AGAINST THE JUDGMENT IN WPC 22299/2014 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANTS/PETITIONERS: 1FR.SABU.P.THOMAS LOYOLA COLLEGE OF SOCIAL SCIENCES, SREEKARIAM, THIRUVANANTHAPURAM. 2KERALA JESUIT SOCIETY CHRIST HALL, MALAPPARAMBA, CALICUT-673009, REPRESENTED BY ITS' SECRETARY & TREASURER FR.PETER MULLUPARAMPIL. BY ADVS.SRI.A.KUMARSRI.P.J.ANILKUMAR SMT.G.MINISRI.P.S.SREEPRASAD RESPONDENTS/RESPONDENTS: 1UNION OF INDIA IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 434 OF 2015 AGAINST THE JUDGMENT IN WPC 22299/2014 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANTS/PETITIONERS: 1FR.SABU.P.THOMAS LOYOLA COLLEGE OF SOCIAL SCIENCES, SREEKARIAM, THIRUVANANTHAPURAM. 2KERALA JESUIT SOCIETY CHRIST HALL, MALAPPARAMBA, CALICUT-673009, REPRESENTED BY ITS' SECRETARY & TREASURER FR.PETER MULLUPARAMPIL. BY ADVS.SRI.A.KUMARSRI.P.J.ANILKUMAR SMT.G.MINISRI.P.S.SREEPRASAD RESPONDENTS/RESPONDENTS: 1UNION OF INDIA REPRESENTED BY SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001. 2CENTRAL BOARD OF DIRECT TAXESNEW DELHI-110001. REPRESENTED BY SECRETARY, NORTH BLOCK, 3THE COMMISSIONER OF INCOME TAX (TDS)CENTRAL REVENUE BUILDING, IS PRESS ROAD, COCHIN-682018. CENTRAL REVENUE BUILDING, IS PRESS ROAD, 4INCOME TAX OFFICER (TDS)OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX (TDS), AYAKAR BHAVAN, KAUDIAR, THIRUVANANTHAPURAM-3.OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX (TDS), AYAKAR BHAVAN, KAUDIAR, THIRUVANANTHAPURAM-3. 5JOINT COMMISSIONER OF INCOME TAX (TDS)AYAKAR BHAVAN, KAUDIAR, THIRUVANANTHAPURAM-3.AYAKAR BHAVAN, KAUDIAR, THIRUVANANTHAPURAM-3. 6DEPUTY DIRECTOR OF COLLEGIATE EDUCATIONKOLLAM-691001.KOLLAM-691001. 7SUB TREASURY OFFICERVANCHIYOOR, THIRUVANANTHAPURAM-695035.VANCHIYOOR, THIRUVANANTHAPURAM-695035. ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021,ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 435 OF 2015 AGAINST THE JUDGMENT IN WPC 22357/2014 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANTS/PETITIONERS: 1FR.V.Y.DASAPPAN ST. XAVIERS' COLLEGE, THUMBA, THIRUVANANTHAPURAM-15. 2KERALA JESUIT SOCIETY CHRIST HALL, MALAPPARAMBA, CALICUT-673009, REPRESENTED BY ITS' SECRETARY & TREASURER FR.PETER MULLUPARAMPIL. BY ADVS.SRI.A.KUMARSRI.P.J.ANILKUMARSMT.G.MINI SRI.P.S.SREE PRASAD RESPONDENTS/RESPONDENTS: 1UNION OF INDIA REPRESENTED BY SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001. MINISTRY OF FINANCE, NORTH BLOCK, 2CENTRAL BOARD OF DIRECT TAXES REPRESENTED BY SECRETARY, NORTH BLOCK, NEW DELHI-110001. 3THE COMMISSIONER OF INCOME TAX (TDS)COCHIN-682018. CENTRAL REVENUE BUILDING, IS PRESS ROAD, 4INCOME TAX OFFICER (TDS) OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX (TDS), AYAKAR BHAVAN, KAUDIAR, THIRUVANANTHAPURAM-3.(TDS), AYAKAR BHAVAN, KAUDIAR, THIRUVANANTHAPURAM-3. 5JOINT COMMISSIONER OF INCOME TAX (TDS)AYAKAR BHAVAN, KAUDIAR, THIRUVANANTHAPURAM-3.AYAKAR BHAVAN, KAUDIAR, THIRUVANANTHAPURAM-3. 6DEPUTY DIRECTOR OF COLLEGIATE EDUCATIONKOLLAM-691001.KOLLAM-691001. 7SUB TREASURY OFFICERTHIRUVANANTHAPURAM-695001.THIRUVANANTHAPURAM-695001. ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021,ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 436 OF 2015 AGAINST THE JUDGMENT IN WPC 22304/2014 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANTS/PETITIONERS: 1FR.SUNNY JOSE PRINCIPAL, ST. XAVIERS' COLLEGE, THUMBA, THIRUVANANTHAPURAM-15.THIRUVANANTHAPURAM-15. 2KERALA JESUIT SOCIETY CHRIST HALL, MALAPPARAMBA, CALICUT-673009, REPRESENTED BY ITS' SECRETARY & TREASURER FR.PETER MULLUPARAMPIL. ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021,ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 436 OF 2015 AGAINST THE JUDGMENT IN WPC 22304/2014 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANTS/PETITIONERS: 1FR.SUNNY JOSE PRINCIPAL, ST. XAVIERS' COLLEGE, THUMBA, THIRUVANANTHAPURAM-15.THIRUVANANTHAPURAM-15. 2KERALA JESUIT SOCIETY CHRIST HALL, MALAPPARAMBA, CALICUT-673009, REPRESENTED BY ITS' SECRETARY & TREASURER FR.PETER MULLUPARAMPIL. BY ADVS.SRI.A.KUMARSRI.P.J.ANILKUMARSMT.G.MINISRI.P.S.SREEPRASAD RESPONDENTS/RESPONDENTS: 1UNION OF INDIANEW DELHI-110001. REPRESENTED BY SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, 2CENTRAL BOARD OF DIRECT TAXESNEW DELHI-110001. REPRESENTED BY SECRETARY, NORTH BLOCK, 3THE COMMISSIONER OF INCOME TAX (TDS)COCHIN-682018. CENTRAL REVENUE BUILDING, IS PRESS ROAD, 4INCOME TAX OFFICER (TDS) OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX (TDS), AYAKAR BHAVAN, KAUDIAR, THIRUVANANTHAPURAM-3.THIRUVANANTHAPURAM-3. 5JOINT COMMISIONER OF INCOME TAX (TDS)AYAKAR BHAVAN, KAUDIAR, THIRUVANANTHAPURAM-3.AYAKAR BHAVAN, KAUDIAR, THIRUVANANTHAPURAM-3. 6DEPUTY DIRECTOR OF COLLEGIATE EDUCATIONKOLLAM-691001.KOLLAM-691001. 7SUB TREASURY OFFICERKAZHAKKOOTTAM, THIRUVANANTHAPURAM-695001.KAZHAKKOOTTAM, THIRUVANANTHAPURAM-695001. ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021,ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 440 OF 2015 AGAINST THE JUDGMENT IN WPC 553/2015 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER: THE SISTER PROVINCIALS.H.VIMALA PROVINCE, PARATHODE P.O., KANJIRAPPALLY - 686 512. BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.)SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM RESPONDENTS/RESPONDENTS: 1THE UNION OF INDIAREP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. 2THE INCOME TAX OFFICER (TDS)PUBLIC LIBRARY BUILDINGS, L.B SASTRI ROAD, KOTTAYAM - 686 001. 3THE DISTRICT TREASURY OFFICERIDUKKI, THODUPUZHA - 685 584. 4THE DISTRICT TREASURY OFFICERKOTTAYAM - 686 001. ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021,ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943WA NO. 441 OF 2015AGAINST THE JUDGMENT IN WPC 847/2015 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER: THE SUPERIOR GENERALCHANGANACHERRY. MISSIONARIES OF LITTLE FLOWER, LITTLE FLOWER GENERALATE, BY ADVS.SRI.JOSEPH KODIANTHARA (SR.)SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOSSRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: 1THE UNION OF INDIANEW DELHI - 110 001. REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, 2THE INCOME TAX OFFICER (TDS)KOTTAYAM - 686 001.KOTTAYAM - 686 001. PUBLIC LIBRARY BUILDINGS, L.B SASTRI ROAD, 3THE DISTRICT TREASURY OFFICERKOTTAYAM - 686 001. ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021,ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS LITTLE FLOWER GENERALATE, BY ADVS.SRI.JOSEPH KODIANTHARA (SR.)SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOSSRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: 1THE UNION OF INDIANEW DELHI - 110 001. REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, 2THE INCOME TAX OFFICER (TDS)KOTTAYAM - 686 001.KOTTAYAM - 686 001. PUBLIC LIBRARY BUILDINGS, L.B SASTRI ROAD, 3THE DISTRICT TREASURY OFFICERKOTTAYAM - 686 001. ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021,ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943WA NO. 444 OF 2015 AGAINST THE JUDGMENT IN WPC 353/2015 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER: THE SISTER SUPERIOR, VIMALA MARY CONVENT MSMI CONGREGATION, VALAVOOR-686 635. BY ADVS.SRI.KURIAN GEORGE KANNANTHANAM (SR.)SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM RESPONDENTS/RESPONDENTS: 1THE UNION OF INDIA REP.BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 001. 2THE INCOME TAX OFFICER (TDS)PUBLIC LIBRARY BUILDINGS, LB SASTRI ROAD, KOTTAYAM-686 001. 3THE DISTRICT TREASURY OFFICERIDUKKI, THODUPUZHA-685 584. 4THE DISTRICT TREASURY OFFICERKOTTAYAM-686 001. ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021,ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943WA NO. 445 OF 2015AGAINST THE JUDGMENT IN WPC 344/2015 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER: THE SISTER PROVINCIAL, ST.JOSEPH'S PROVINCESISTERS OF DESTITUTE, CHETHIPUZHA, CHANGANACHERRY 686104 BY ADVS.SRI.KURIAN GEORGE KANNANTHANAM (SR.)SRI.THOMAS GEORGESRI.TONY GEORGE KANNANTHANAM RESPONDENTS/RESPONDENTS: 1THE UNION OF INDIANEW DELHI 110001 REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK 2THE INCOME TAX OFFICER (TDS)KOTTAYAM 686001 PUBLIC LIBRARY BUILDINGS, L.B.SASTHRI ROAD, 3THE DISTRICT TREASURY OFFICERKOTTAYAM 686001 ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021,ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943WA NO. 446 OF 2015 AGAINST THE JUDGMENT IN WPC 845/2015 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER: THE SISTER SUPERIORPALA 686620 DAUGHTERS OF MARY (DM), MEVADA P.O., BY ADVS.SRI.KURIAN GEORGE KANNANTHANAM (SR.)SRI.THOMAS GEORGESRI.TONY GEORGE KANNANTHANAM RESPONDENTS/RESPONDENTS: 1THE UNION OF INDIA REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI 110001 2THE INCOME TAX OFFICER (TDS)PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM 686001 3THE DISTRICT TREASURY OFFICERKOTTAYAM 686001 ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021,ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 447 OF 2015 AGAINST THE JUDGMENT IN WPC 39/2015 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER: THE SUPERIOR GENERAL, VISITATION GENERALITE, S.H.MOUNT, KOTTAYAM 686 006 NEW DELHI 110001 2THE INCOME TAX OFFICER (TDS)PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM 686001 3THE DISTRICT TREASURY OFFICERKOTTAYAM 686001 ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021,ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 447 OF 2015 AGAINST THE JUDGMENT IN WPC 39/2015 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER: THE SUPERIOR GENERAL, VISITATION GENERALITE, S.H.MOUNT, KOTTAYAM 686 006 VISITATION GENERALITE, S.H.MOUNT, BY ADVS.SRI.JOSEPH KODIANTHARA (SR.)SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOSSRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENTS/RESPONDENTS: 1THE UNION OF INDIA REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI 110001 2THE INCOME TAX OFFICER (TDS)PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM 686 001PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM 686 001 3THE DISTRICT TREASURY OFFICERIDUKKI, THODUPUZHA 685 584IDUKKI, THODUPUZHA 685 584 4THE DISTRICT TREASURY OFFICERKOTTAYAM 686 001KOTTAYAM 686 001 5THE DEPUTY DIRECTOR OF COLLEGIATE EDUCATIONKOTTAYAM 686 006KOTTAYAM 686 006 ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021,ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 448 OF 2015 AGAINST THE JUDGMENT IN WPC 376/2015 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR, C.M.C.VIMALA PROVINCECOCHIN 682035 BY ADVS.SRI.JOSEPH KODIANTHARA (SR.)SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOSSRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENTS/RESPONDENTS: 1THE UNION OF INDIANEW DELHI 110001 REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK 2THE INCOME TAX OFFICER (TDS)KOTTAYAM 686001 PUBLIC LIBRARY BUILDINGS , L.B.SASTRI ROAD, 3THE DISTRICT TREASURY OFFICERKOTTAYAM 686001 ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021,ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943WA NO. 451 OF 2015 AGAINST THE JUDGMENT IN WPC 351/2015 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR, DE PAUL PROVINCIALATE, POTTA, CHALAKKUDY THRISSUR-680 772 BY ADVS.SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM RESPONDENTS/RESPONDENTS: 1THE UNION OF INDIA REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI 110001 2THE INCOME TAX OFFICER (TDS)PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM 686001 3THE DISTRICT TREASURY OFFICERIDUKKI, THODUPUZHA 685584 4THE DISTRICT TREASURY OFFICERKOTTAYAM 686001 ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021,ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943WA NO. 465 OF 2015 AGAINST THE JUDGMENT IN WPC 725/2015 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER: REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI 110001 2THE INCOME TAX OFFICER (TDS)PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM 686001 3THE DISTRICT TREASURY OFFICERIDUKKI, THODUPUZHA 685584 4THE DISTRICT TREASURY OFFICERKOTTAYAM 686001 ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021,ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943WA NO. 465 OF 2015 AGAINST THE JUDGMENT IN WPC 725/2015 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR C.M.C AMALA PROVINCIAL HOUSE, PADIMATTAM, PARATHODE, KANJIRAPPALLY - 686 512. BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.TONY GEORGE KANNANTHANAM SRI.THOMAS GEORGE RESPONDENTS/RESPONDENTS: 1THE UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. 2THE INCOME TAX OFFICER (TDS)PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001.PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001. 3THE REGIONAL DEPUTY DIRECTORHIGHER SECONDARY EDUCATION, KOTTAYAM - 686 001.HIGHER SECONDARY EDUCATION, KOTTAYAM - 686 001. 4THE DISTRICT TREASURY OFFICERIDUKKI, THODUPUZHA - 685 584.IDUKKI, THODUPUZHA - 685 584. 5THE DISTRICT TREASURY OFFICERKOTTAYAM - 686 006.KOTTAYAM - 686 006. 6 THE DPEUTY DIRECTOR OF EDUCATION GENERAL EDUCATION DEPARTMENT, VAYASKARA KUNNU, PALACE ROAD, KOTTAYAM - 686 001. ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021,ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 466 OF 2015AGAINST THE JUDGMENT IN WPC 343/2015 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER: THE MOTHER PROVINCIAL ADORATION PROVINCIAL HOUSE, KOOTHRAPPALLY, KARUKACHAL - 686 540. BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.)SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM RESPONDENTS/RESPONDENTS: 1THE UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. 2THE INCOME TAX OFFICER (TDS)PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001. 3THE DISTRICT TREASURY OFFICERKOTTAYAM - 686 006. ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021,ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943WA NO. 468 OF 2015AGAINST THE JUDGMENT IN WPC 551/2015 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIALBANGALORE FRANCISCAN SISTERS OF ALL SAINTS, ALVERNA BHAVAN, BANGARGHTTA, BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGESRI.TONY GEORGE KANNANTHANAM RESPONDENTS/RESPONDENTS: 1THE UNION OF INDIA REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001 2THE INCOME TAX OFFICER (TDS)PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM 686 001 3THE DISTRICT TRASRURY OFFICER KOTTAYAM 686006 ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021,ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & APPELLANT/PETITIONER: THE PROVINCIALBANGALORE FRANCISCAN SISTERS OF ALL SAINTS, ALVERNA BHAVAN, BANGARGHTTA, BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGESRI.TONY GEORGE KANNANTHANAM RESPONDENTS/RESPONDENTS: 1THE UNION OF INDIA REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001 2THE INCOME TAX OFFICER (TDS)PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM 686 001 3THE DISTRICT TRASRURY OFFICER KOTTAYAM 686006 ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021,ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 469 OF 2015 AGAINST THE JUDGMENT IN WPC 731/2015 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER: PROVINCIAL SUPERIORF.C.PROVINCIAL HOUSE, ALPHONSA JYOTHI PROVINCE, FRANCISCAN CLARIST CONGREGATION, ARUVITHARA 686 122 F.C.PROVINCIAL HOUSE, FRANCISCAN CLARIST CONGREGATION, BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.)SRI.THOMAS GEORGESRI.TONY GEORGE KANNANTHANAM RESPONDENTS/RESPONDENTS: 1THE UNION OF INDIA REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001 2THE INCOME TAX OFFICER (TDS)PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM 686 001PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM 686 001 3THE DISTRICT TREASURY OFFICERIDUKKI, THODUPUZHA 685 584IDUKKI, THODUPUZHA 685 584 4THE DISTRICT TREASURY OFFICERKOTTAYAM 686 006KOTTAYAM 686 006 5THE DEPUTY DIRECTOR OF EDUCATIONGENERAL EDUCATION DEPARTMENT, VAYASKARA KUNNU, GENERAL EDUCATION DEPARTMENT, VAYASKARA KUNNU, W.A. No.410/15 & Conn. Cases PALACE ROAD, KOTTAYAM 686001 ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021,ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943WA NO. 473 OF 2015 AGAINST THE JUDGMENT IN WPC 726/2015 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR SAN GIOVANNI ADORATION PROVINCIALATE, KUNNUMBHAGAM, KANJIRAPPALLY 686 507 BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGESRI.TONY GEORGE KANNANTHANAM RESPONDENTS/RESPONDENTS: 1THE UNION OF INDIA REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001 2THE INCOME TAX OFFICER (TDS)KOTTAYAM 686001 PUBLIC LIBRARY BUILDINGS, LB SASTRI ROAD, 3THE REGIONAL DEPUTY DIRECTORHIGHER SECONDARY EDUCATION, KOTTAYAM 686001 4THE DISTRICT TREASURY OFFICER IDUKKI, THODUPUZHA 685584 5THE DISTRICT TREASURY OFFICERKOTTAYAM 686 006 ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021,ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943WA NO. 474 OF 2015 AGAINST THE JUDGMENT IN WPC 543/2015 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR, ST.TERESA'S PROVINCIAL HOUSE "CARMALITES OF SISTERS OF ST.TERESA", CHEMBUMUKKU, THRIKKAKARA P.O., COCHIN - 682 021. BY ADVS.SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.TONY GEORGE KANNANTHANAM SRI.THOMAS GEORGE RESPONDENTS/RESPONDENTS: 1THE UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943WA NO. 474 OF 2015 AGAINST THE JUDGMENT IN WPC 543/2015 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR, ST.TERESA'S PROVINCIAL HOUSE "CARMALITES OF SISTERS OF ST.TERESA", CHEMBUMUKKU, THRIKKAKARA P.O., COCHIN - 682 021. BY ADVS.SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.TONY GEORGE KANNANTHANAM SRI.THOMAS GEORGE RESPONDENTS/RESPONDENTS: 1THE UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. 2THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001.KOTTAYAM - 686 001. 3THE DEPUTY DIRECTOR OF EDUCATIONKOTTAYAM - 686 006.KOTTAYAM - 686 006. 4THE DISTRICT TREASURY OFFICERKOTTAYAM - 686 006.KOTTAYAM - 686 006. ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021,ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 475 OF 2015 AGAINST THE JUDGMENT IN WPC 545/2015 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL, SANJO PROVINCIAL HOUSE KIDANGOOR P.O., ANGAMALY - 683 572. BY ADVS.SRI.KURIAN GEORGE KANNANTHANAM (SR.)SRI.THOMAS GEORGE SRI.TONY GEORGE KANNANTHANAM RESPONDENTS/RESPONDENTS: 1THE UNION OF INDIANEW DELHI - 110 001. REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, 2THE INCOME TAX OFFICER (TDS)PUBLIC LIBRARY BUILDINGS, L.B SASTRI ROAD, KOTTAYAM - 686 001. 3THE DISTRICT TREASURY OFFICERKOTTAYAM - 686 006. 4THE SUB TREASURY OFFICERCHANGANACHERRY - 686 008. ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021,ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943WA NO. 476 OF 2015AGAINST THE JUDGMENT IN WPC 544/2015 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER: THE SUPERIOR GENERALAPOSTOLIC SISTERS OF MARY IMMACULATE, CHEERANCHIRA, CHANGANACHERRY - 686 196. BY ADVS.SRI.KURIAN GEORGE KANNANTHANAM (SR.)SRI.THOMAS GEORGESRI.TONY GEORGE KANNANTHANAM RESPONDENTS/RESPONDENTS: 1THE UNION OF INDIANEW DELHI - 110 001. REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, 2THE INCOME TAX OFFICER (TDS) PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001. 3THE DISTRICT TREASURY OFFICERKOTTAYAM - 686 006. ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021,ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 477 OF 2015AGAINST THE JUDGMENT IN WPC 739/2015 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIORJYOTHI PROVINCE, S.H.PROVINCIAL HOUSE, KOTHAMANGALAM - 686 691. BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.)SRI.THOMAS GEORGESRI.TONY GEORGE KANNANTHANAM RESPONDENTS/RESPONDENTS: 1THE UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001.FINANCE, NORTH BLOCK, NEW DELHI - 110 001. FINANCE, NORTH BLOCK, IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 477 OF 2015AGAINST THE JUDGMENT IN WPC 739/2015 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIORJYOTHI PROVINCE, S.H.PROVINCIAL HOUSE, KOTHAMANGALAM - 686 691. BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.)SRI.THOMAS GEORGESRI.TONY GEORGE KANNANTHANAM RESPONDENTS/RESPONDENTS: 1THE UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001.FINANCE, NORTH BLOCK, NEW DELHI - 110 001. FINANCE, NORTH BLOCK, 2THE INCOME TAX OFFICER (TDS)PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM-686 001.PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM-686 001. 3THE REGIONAL DEPUTY DIRECTORHIGHER SECONDARY EDUCATION, KOTTAYAM - 686 001.HIGHER SECONDARY EDUCATION, KOTTAYAM - 686 001. 4THE DISTRICT TREASURY OFFICERIDUKKI, THODUPUZHA - 685 584.IDUKKI, THODUPUZHA - 685 584. 5THE DEPUTY DIRECTOR OF EDUCATIONGENENERAL EDUCATION DEPARTMENT, VAYASKARA KUNNU, GENENERAL EDUCATION DEPARTMENT, VAYASKARA KUNNU, PALACE ROAD, W.A. No.410/15 & Conn. Cases KOTTAYAM-686 001. ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021,ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 492 OF 2015AGAINST THE JUDGMENT IN WPC 66/2015 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR NIRMALRANI PROVINCE, SABS CONGREGATION, CHETTUPUZHA P.O., THRISSUR DISTRICT-680 621. BY ADVS. SRI.KURIAN GEORGE KANNANTHANAM (SR.) SRI.THOMAS GEORGESRI.TONY GEORGE KANNANTHANAM RESPONDENTS/RESPONDENTS: 1THE UNION OF INDIANEW DELHI-110 001. REP.BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, 2THE INCOME TAX OFFICER (TDS)KOTTAYAM-686 001. PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, 3THE DISTRICT TREASURY OFFICERKOTTAYAM-686 006. ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021,ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943WA NO. 493 OF 2015 AGAINST THE JUDGMENT IN WPC 62/2015 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER: THE DIRECTRESS GENERALCARITAS SECULAR INSTITUTE, THELLAKOM P.O., KOTTAYAM-686630 BY ADVS.SRI.KURIAN GEORGE KANNANTHANAM (SR.)SRI.THOMAS GEORGESRI.TONY GEORGE KANNANTHANAM RESPONDENTS/RESPONDENTS: 1THE UNION OF INDIA REP. BY THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001 2THE INCOME TAX OFFICER (TDS)PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM-686001 3THE DISTRICT TREASURY OFFICERKOTTAYAM-685001KOTTAYAM-685001 ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021,ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943WA NO. 494 OF 2015AGAINST THE JUDGMENT IN WPC 110/2015 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIORHOLY QUEENS PROVINCIAL HOUSE, C.M.C.CONGREGATION, CHANGANACHERRY. BY ADVS.SRI.KURIAN GEORGE KANNANTHANAM (SR.)SRI.THOMAS GEORGESRI.TONY GEORGE KANNANTHANAM 3THE DISTRICT TREASURY OFFICERKOTTAYAM-685001KOTTAYAM-685001 ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021,ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13 DAY OF JULY 2021 / 22ND ASHADHA, 1943WA NO. 494 OF 2015AGAINST THE JUDGMENT IN WPC 110/2015 OF HIGH COURT OFKERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIORHOLY QUEENS PROVINCIAL HOUSE, C.M.C.CONGREGATION, CHANGANACHERRY. BY ADVS.SRI.KURIAN GEORGE KANNANTHANAM (SR.)SRI.THOMAS GEORGESRI.TONY GEORGE KANNANTHANAM RESPONDENTS/RESPONDENTS: 1THE UNION OF INDIANEW DELHI - 110 001. REP. BY THE SECRETARY, MINISTRY OF FINANCE,NORTH BLOCK, 2THE INCOME TAX OFFICER (TDS)PUBLIC LIBRARY BUILDINGS, L.B.SASTRI ROAD, KOTTAYAM - 686 001. 3THE DISTRICT TREASURY OFFICERKOTTAYAM - 686 006. BY ADVS.SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2021,ALONG WITH W.A.No.410/2015 AND CONNECTED CASES, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: IN TH