Wp(C)/30970/2008 Of Udayasankar v. Chief Commissioner Of Income Tax
High Court
12 Oct 2009 In favour of: Revenue
Forum / Bench
High Court · highcourtofkerala
Parties
Wp(C)/30970/2008 Of Udayasankar v. Chief Commissioner Of Income Tax
Date of order
12 Oct 2009
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Wp(C)/30970/2008 Of Udayasankar v. Chief Commissioner Of Income Tax, the High Court (2009) dismissed the appeal. The decision went in favour of the Revenue.
Decision: The writ petition is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE ANTONY DOMINIC
MONDAY, THE 12TH OCTOBER 2009 / 20TH ASWINA 1931
WP(C).No. 30970 of 2008(J)
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PETITIONER(S):
---------------
UDAYASANKAR, S/O.LATE M.P. PADMANABHAN
NAIR, AGED 35, THURUTHI HOUSE, KUNJATTUKARA,
EDATHALA.
BY ADV. SRI.G.KRISHNAKUMAR
SMT.M.P.RETNAM
RESPONDENT(S):
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1. CHIEF COMMISSIONER OF INCOME TAX,
CENTRAL AVENUE BUILDING, IS PRESS ROAD,
ERNAKULAM, KOCHI -18.
2. ADDL. COMMISSIONER OF INCOME TAX,
O/O. ADDL. COMMISSIONER OF TAX,
CENTRAL AVENUE BUILDING, IS PRESS ROAD,
ERNAKULAM, KOCHI -18,
3. COMMITTEE ON COMPASSIONATE GROUND
REP. BY ITS CHAIRMAN, INCME TAX DEPARTMENT,
IS PRESS ROAD, COCHIN -18.
4. UNION OF INDIA,
REPRESENTED BY ITS SECRETARY, INCOME TAX
DEPARTMENT, NEW DELHI.
ADV. SRI.P.PARAMESWARAN NAIR,
ASST.SOLICITOR GENERAL FOR R1 TO 4
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 12/10/2009, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
PETITIONER'S EXHIBITS
APPENDIX
P1 :COPY OF LETTER DATED 03/12/2004 ISSUED BY THEASST.COMMISSIONER OF INCOME TAX.
P2 :COPY OF LETTER DATED 18/12/2006 ISSUED BY THEADDL.COMMISSIONER OF IT in the CAPACITY AS INFORMATION OFFICER.
P3 :COPY OF LETTER DATED 23/01/2007 ISSUED FROM THE DEPT. OFADMINISTRATIVE REFORMS AND PUBLIC GRIEVANCES.
P4 :COPY OF LETTER DATED 09/02/2007 ISSUED BY CBDT TO R1.
P5 :COPY OF CALL LETTER DATED 27/07/2007 ISSUED BY THEDY.COMMISSIONER OF INCOME TAX.
P6 :COPY OF LETTER DATED 30/07/2007 ISSUED BY R1 .
P7 :COPY OF LETTER DATED 06/08/2007 ISSUED BY THE RESPONDENTS.
P8 :COPY OF LETTER DATED 07/08/2007 ISSUED BY THE RESPONDENT.
P9 :COPY OF JUDGMENT DATED 26/09/2007 IN CONTEMPT OF COURTCASE NO.932/2007.
P10 : COPY OF JUDGMENT DATED 19/11/2002 IN OP NO.29339/2001.
RESPONDENT'S EXHIBITS
R1(a) :COPY OF COUNTER AFFIDAVIT FILED BY THE RESPONDENTSAGAINST CC(C) NO.932/2007.
R1(b) :COPY OF INSTRUCTIONS ISSUED BY THE CENTRAL BOARD OFDIRECT TAXES, NEW DELHI DATED 14/11/2006 AND 08/01/2007.
R1(c) :COPY OF LETTER DATED 19/07/2007 OF ASST.SOLICITORGENERAL OF INDIA, HIGH COURT OF KERALA, ERNAKULAM REGARDINGDIRECTION OF THE HONOURABLE HIGH COURT.
R1(d) :COPY OF CLARIFICATORY LETTER DATED 06/08/2007 OF ASST.SOLICITOR GENERAL OF INDIA, HIGH COURT OF KERALA, ERNAKULAM.
R1(e) :COPY OF RECEIPT DATED 27/07/2008 SHOWING DATE OFDISPATCH OF LETTER TO SHRI.UDAYASANKAR.
R1(f) :COPY OF NOTIFICATION NO.G.S.R.321 DATED 02/09/2003 OFGOVT. OF INDIA NOTIFYING THE RECRUITMENT RULE OF GROUP-C POSTSINCLUDING THE POST OF TAX ASSISTANT IN INCOME-TAX DEPARTMENT.
R1(g) :COPY OF REPORT OF ASST.DIRECTOR(SYSTEMS), O/O. THECHIEF COMMISSIONER OF INCOME-TAX, COCHIN COMMUNICATING TESTRESULT OF COMPUTER KNOWLEDGE.
//TRUE COPY//
jg
PA TO JUDGE.
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WP(C) No.30970 of 2008
--------------------------
Dated, this the 12[th] day of October, 2009
J U D G M E N T
The claim in this writ petition is for appointment in theIncome Tax Department on compassionate ground, consequent onthe death of the petitioner's father, occurred on 07/08/1998, whileworking as an Income Tax Officer. The present challenge is againstExt.P8 letter dated 07/08/2007, where consequent on Ext.P10judgment dated 19/11/2002 the claim of the petitioner wasconsidered and was rejected.
2.In my view, this claim for appointment ought to havebeen raised by the petitioner before the Central AdministrativeTribunal constituted under the Administrative Tribunal's Act, 1995.However, the learned counsel for the petitioner submits that inExt.P9 judgment dated 26/09/2007 passed by this Court inContempt of Court Case No.932/2007, the remedy of the petitioneragainst Ext.P8 order was preserved, and he was free to move beforethis Court or any other forum.
2.In my view, this claim for appointment ought to havebeen raised by the petitioner before the Central AdministrativeTribunal constituted under the Administrative Tribunal's Act, 1995.However, the learned counsel for the petitioner submits that inExt.P9 judgment dated 26/09/2007 passed by this Court inContempt of Court Case No.932/2007, the remedy of the petitioneragainst Ext.P8 order was preserved, and he was free to move beforethis Court or any other forum.
3.Ext.P9 is the order passed by this Court in Contempt ofCourt Case No.932/2007, which was filed by the petitioner
WP(C) No.30970/2008
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complaining that the respondents have willfully disobeyed thedirections in Ext.P10 judgment rendered by this Court inO.P.No.29339/2001. It was during the pendency of the Contemptof Court Case, that the petitioner's claim for compassionateappointment was considered and was rejected. It was therefore thatwhile closing the Contempt of Court Case, the remedy of thepetitioner against Ext.P8 was preserved giving him liberty to movethe appropriate forum. The forum can only be the CentralAdministrative Tribunal.
4.Therefore, this writ petition filed before this Court is notmaintainable. On that ground the writ petition is dismissedpreserving the petitioner the remedy to move the CentralAdministrative Tribunal against Ext.P8.
5.It is directed that in case the petitioner moves theTribunal, the Tribunal shall consider the period of pendency of thiswrit petition before this Court, while seeking the condonation ofdelay in filing the proceedings.
The writ petition is dismissed.
(ANTONY DOMINIC, JUDGE)
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