IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 17093 of 2010(J)
1. KERALA BUILDING AND OTHER CONSTRUCTION
... Petitioner
Vs
1. THE CHIEF COMMISSIONER OF INCOME TAX,
... Respondent
2. THE COMMISSIONER OF INCOME TAX,
3. THE JOINT COMMISSIONER OF INCOME TAX(TDS
4. THE INCOME TAX OFFICER(TDS)
5. THE MANAGER,BANK OF INDIA,
For Petitioner :SRI.S.ARUN RAJ
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :07/06/2010
O R D E R
P.R.RAMACHANDRA MENON, J
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WP(C) NO. 17093 OF 2010
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Dated this the 7th day of June, 2010
JUDGMENT
The basic issue pertains to the claim for exemption to the petitioner
under Section 10 (23C) (iv) of the Income Tax Act, 1961.
2. Earlier, the petitioner had approached this Court, when steps
were being taken by the concerned Bank/Financial institution for effecting
TDS, 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 matter
taken up before the Central Finance Minister and the Central Labour
Minister for appropriate reliefs. Pursuant to the steps taken, the State
Government took up the matter as borne by Ext.P3 and after considering
the matter, Ext.P4 communication was issued by the Ministry of Finance,
Government of India, pursuant to which, the petitioner has preferred
Ext.P6 application for exemption, which is now stated as pending before
the first respondent.
3. The learned counsel for the petitioner submits that the
grievance projected in the Writ Petition will stand satisfied, if appropriate
direction is given to the first respondent to consider Ext.P6 in the light of
the relevant provisions of law.
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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 it
necessary to issue separate notice to the 5th respondent for the time being.
6. In the above circumstances, the first respondent is directed to
consider Ext.P6 application for exemption in accordance with the relevant
provisions of law, after giving an opportunity of hearing to the petitioner and
this shall be done as expeditiously as possible, at any rate within two
months from the date of receipt of a copy of this judgment. It is made clear
that till such orders are passed on Ext.P6, all further steps insisting
Bank/Financial institutions to effect TDS from the interest amount payable
to the petitioner shall be kept in abeyance.
The Writ Petition is disposed of accordingly.
P.R.RAMACHANDRA MENON
JUDGE
dnc