Wp(C)/17093/2010 Of Kerala Building And Other Construction v. The Chief Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 7TH JUNE 2010 / 17TH JYAISTHA 1932WP(C).No. 17093 of 2010(J)-------------------------- PETITIONER(S): --------------- KERALA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,NIRMAN BHAVAN, METTUKADA, THYCAUD P.O.,THIRUVANANTHAPURAM, REPRESENTED BY ITS SECRETARY SRI.G.SURESH KUMAR. BY ADV. SRI.S.ARUN RAJ RESPONDENT(S): --------------- 1. THE CHIEF COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. 2. THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. 3. THE JOINT COMMISSIONER OF INCOME TAX(TDS THIRUVANANTHAPURAM. 4. THE INCOME TAX OFFICER(TDS) AYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM. 5. THE MANAGER,BANK OF INDIA, MAIN BRANCH, THIRUVANANTHAPURAM.. STANDING COUNSEL SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J -------------------------------------------- WP(C) NO. 17093 OF 2010 -------------------------------------------- Dated this the 7[th] day of June, 2010 JUDGMENT The basic issue pertains to the claim for exemption to the petitionerunder Section 10 (23C) (iv) of the Income Tax Act, 1961. 2.Earlier, the petitioner had approached this Court, when stepswere being taken by the concerned Bank/Financial institution for effectingTDS, by filing OP 5571/2003, which culminated in Ext.P1 judgment;whereby the petitioner was directed to approach the Secretary,Department of Labour, Government of Kerala so as to have the mattertaken up before the Central Finance Minister and the Central LabourMinister for appropriate reliefs. Pursuant to the steps taken, the StateGovernment took up the matter as borne by Ext.P3 and after consideringthe matter, Ext.P4 communication was issued by the Ministry of Finance,Government of India, pursuant to which, the petitioner has preferredExt.P6 application for exemption, which is now stated as pending beforethe first respondent. 3.The learned counsel for the petitioner submits that thegrievance projected in the Writ Petition will stand satisfied, if appropriatedirection is given to the first respondent to consider Ext.P6 in the light ofthe relevant provisions of law. WP(C) No. 17093/2010 4.Heard the learned standing counsel for the respondents 1 to 4 as well. 5.Considering the limited prayer, this Court does not find itnecessary to issue separate notice to the 5[th] respondent for the time being. 6.In the above circumstances, the first respondent is directed toconsider Ext.P6 application for exemption in accordance with the relevantprovisions of law, after giving an opportunity of hearing to the petitioner andthis shall be done as expeditiously as possible, at any rate within twomonths from the date of receipt of a copy of this judgment. It is made clearthat till such orders are passed on Ext.P6, all further steps insistingBank/Financial institutions to effect TDS from the interest amount payableto the petitioner shall be kept in abeyance. The Writ Petition is disposed of accordingly. dnc P.R.RAMACHANDRA MENONJUDGE