IN THE HIGH COURT OF KERALA AT ERNAKULAM 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 3rd day of August, 2009 JUDGMENT Balakrishnan Nair, J. The writ petitioners are the respondents in O.A.No.452 of 2006 before the Central Administrative Tribunal, Ernakulam Bench. The said Original Application was disposed of by Ext.P5 order dated 4.4.2008. The said decision was rendered mainly relying on a decision of the Madras Bench of the Central Administrative Tribunal in O.A. No.558 of 2003 and connected cases. The writ petitioner contended that the said order of the Madras Bench is under challenge before the Apex Court and therefore, the Tribunal may not follow that. But, the Tribunal while disposing of the application by Ext.P5 order, stated as follows: “We appreciate this submission on behalf of the applicants and accordingly we consider it appropriate to direct the respondents that if and when it is decided to implement the decision of the Madras Bench of the Tribunal in O.A.558, 538 and 909 of 2003 by the W.A.No.21246 of 2009: - 2 - Central Board of Excise and Customs, the same shall also be made applicable to the applicants herein. With the 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 decision of the Madras Bench in O.A.No.558 of 2003 and connected cases is affirmed by the Apex Court, the writ petitioner need implement the directions in Ext.P5 order of the Tribunal. Therefore, the interest of the petitioners is safeguarded by the Tribunal. In the above circumstances, we feel that the petitioners have no ground to challenge the impugned order of the Tribunal before this Court. Accordingly, the writ petition is dismissed. Sd/- K. Balakrishnan Nair, Judge. Sd/- C.T. Ravikumar, Judge. DK. (TRUE COPY)