Wp(C)/21246/2009 Of The Chief Commissioner Of Income Tax v. Madhu Mohan Pillai

PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR & THE HONOURABLE MR. JUSTICE C.T.RAVIKUMAR MONDAY, THE 3RD AUGUST 2009 / 12TH SRAVANA 1931 WP(C).No. 21246 of 2009(S) -------------------------- OA.452/2006 of CENTRAL ADMINISTRATIVE TRIBUNAL,ERNAKULAM BENCH .................... PETITIONERS/RESPONDENTS: -------------------------------------- 1. THE CHIEF COMMISSIONER OF INCOME TAX, C.R.BUILDING, KOCHI-682 018. 2. THE SECRETARY, CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI. 3. UNION OF INDIA, REPRESENTED BY SECRETARY TO THE GOVT. OF INDIA, MINISTRY OF FINANCE, NEW DELHI. BY ASST. SOLICITOR GENERAL SRI.P.PARAMESWARAN NAIR RESPONDENT(S): APPLICANTS: ------------------------- 1. MADHU MOHAN PILLAI, S/O. G.CHELLAPPAN PILLAI, SENIOR TAX ASSISTANT, O/O ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE KOLLAM, RESIDING AT 'SREE VISHAKHAM', MYNAGAPPALLY P.O., (SOUTH), KOLLAM. 2. C.K.SAJINI, W/O. AJIMON A.R., SENIOR TAX ASSISTANT, O/O ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-2, C.R.BUILDINGS,, I.S.PRESS ROAD, KOCHI-18, RESIDING AT AJI MANDIRAM, POOTHOTTA, KOCHI. 3. ROY M.K., S/O. M.P.KURIAKKO, SENIOR TAX ASSISTANT, O/O ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-1, KOCHI-18. 4. JAYASREE S.NAIR, SENIOR TAX ASSISTANT, O/O ADDITIONAL COMMISSIONER OF INCOME TAX, K.A.P.COMPLEX, ALWAYE. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. BALAKRISHNAN NAIR & C.T. RAVIKUMAR, JJ. ------------------------------ W.P.(C) No.21246 of 2009 S------------------------------ Dated this, the 3[rd] day of August, 2009JUDGMENT Balakrishnan Nair, J. The writ petitioners are the respondents inO.A.No.452 of 2006 before the Central Administrative Tribunal,Ernakulam Bench. The said Original Application was disposed ofby Ext.P5 order dated 4.4.2008. The said decision was renderedmainly relying on a decision of the Madras Bench of the CentralAdministrative Tribunal in O.A. No.558 of 2003 and connectedcases. The writ petitioner contended that the said order of theMadras Bench is under challenge before the Apex Court andtherefore, the Tribunal may not follow that. But, the Tribunalwhile disposing of the application by Ext.P5 order, stated asfollows: “We appreciate this submission on behalf of theapplicants and accordingly we consider it appropriateto direct the respondents that if and when it is decidedto implement the decision of the Madras Bench of theTribunal in O.A.558, 538 and 909 of 2003 by the Central Board of Excise and Customs, the same shallalso be made applicable to the applicants herein. Withthe above direction, the O.A. is disposed of”. Going by the above direction, the writ petitioners are in no way prejudiced by the judgment of the Tribunal. If only the decisionof the Madras Bench in O.A.No.558 of 2003 and connectedcases is affirmed by the Apex Court, the writ petitioner needimplement the directions in Ext.P5 order of the Tribunal.Therefore, the interest of the petitioners is safeguarded by theTribunal. In the above circumstances, we feel that thepetitioners have no ground to challenge the impugned order ofthe Tribunal before this Court. Accordingly, the writ petition is dismissed. Sd/- K. Balakrishnan Nair, Judge. Sd/- C.T. Ravikumar, Judge. DK. (TRUE COPY)