Wp(C)/10621/2004 Of Kerala Khadi Workers'welfare Fund Board v. Commissioner Of Income Tax,Trivandrum

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC WEDNESDAY, THE 16TH DAY OF JANUARY 2013/26TH POUSHA 1934 WP(C).No. 10621 of 2004 (M) --------------------------- PETITIONER: -------------------------- KERALA KHADI WORKERS' WELFARE FUND BOARD,VANCHIYOOR,THIRUVANANTHAPURAM REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER. BY ADVS.SRI.C.KOCHUNNY NAIR SRI.S.ARUN RAJ RESPONDENTS: ---------------------------- 1. THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. THIRUVANANTHAPURAM. 2. INCOME-TAX OFFICER (TDS) AYAKAR BHAVAN,KOWDIAR,THIRUVANANTHAPURAM. AYAKAR BHAVAN,KOWDIAR,THIRUVANANTHAPURAM. 3. DISTRICT TREASURY OFFICER GOVERNMENT OF KERALA,THIRUVANANTHAPURAM. 4. PUNJAB NATIONAL BANK, THIRUVANANTHAPURAM R1&2 BY ADV. SRI.JOSE JOSEPH, SC FOR IT THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16-01-2013,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX (WPC 10621/2004) PETITIONER'S EXHIBITS: P1: TRUE COPY OF NOTIFICATION ISSUED UNDER SECTION 194A(iii)(f) BY THE CENTRALGOVERNMENT. P2: TRUE COPY OF ORDER DT.21.1.2003 IN C.M.P. 3931/2003 IN O.P. 2131/2003 PASSEDBY THIS HONOURABLE COURT. P3: TRUE COPY OF ORDER DT.17.2.2003 IN C.M.P. 9651/2003 IN O.P. NO.5105/2003PASSED BY THIS HONOURABLE COURT. TRUE COPY pms P.A.. to Judge ANTONY DOMINIC,J -------------------------------- W.P.(C)No.10621 of 2004 ------------------------------------- Dated this the 16[th]day of January, 2013 JUDGMENT The prayer in this writ petition is to declare that the petitioner falls within the purview of the notification issuedunder Section 194 A(3) (iii) (f) and that therefore, Section194 A(1) shall not apply to them. It is seen that a similarwrit petition was filed by the Kerala Toddy Workers WelfareFund Board as O.P.No.2131 of 2003, which along withconnected cases, was disposed of by judgment dated13.06.2008. In that judgment, this Court directed thus: Petitioners will, therefore, approach theSecretary, Department of Labour, StateGovernment, for him to take up the matterwith the Central Finance Minister and theCentral Labour Minister for gettingexemption. If the matter is taken up to theCentralGovernment,theconcerneddepartment will take a decision without anydelay. Since under interim orders, the taxportion of the interest is retained by the Banks, Treasuries etc. I direct therespondents to continue the arrangementfor another six months from now also,within which time, petitioners can obtainorders from the Central Government. In the light of the aforesaid judgment and since the issue raised is similar, this writ petition is also disposed ofdirecting that the petitioner will also be governed by theaforesaid directions. Sd/- ANTONY DOMINIC, JUDGE