IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 16TH DECEMBER 2011 / 25TH AGRAHAYANA 1933 WP(C).No. 33627 of 2011(C) -------------------------- PETITIONER : --------------------- KERALA HEAD LOAD WORKERS WELFARE BOARD (ESTABLISHED UNDER SECTION 14 OF THE ACT 20 OF 1980) REPRESENTED BY ITS CHIEF EXECUTIVE IN CHARGE SRI. THULASEEDHARAN, AGED 47 YEARS, S/O.SRI.M.SREEDHARAN, OFFICE OF THE KERALA HEAD LOAD WORKERS WELFARE BOARD, P.B.NO.2017, S.R.M ROAD, ERNAKULAM, KOCHI 682 018, RESIDING AT ERNAKULAM. BY ADVS. SRI.TPM.IBRAHIM KHAN, SENIOR ADVOCATE SRI. KOSHY GEORGE RESPONDENT(S): ------------------------- 1. THE CHAIRMAN, CENTRAL BOARD OF DIRECT TAXES, GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI PIN 110 001. 2. THE CHIEF COMMISSIONER OF INCOME TAX OFFICE OF THE CHIEF COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDING, I.S PRESS ROAD, ERNAKULAM, KOCHI 682 018. 3. THE PRINCIPAL OFFICER, NORTH MALABAR GRAMIN BANK, KALOOR BRANCH, PUTHUSSERY BUILDING ERNAKULAM, KALOOR, KOCHI 682 017. 4. THE BRANCH MANAGER, STATE BANK OF INDIA, LISSIE HOSPITAL BRANCH, P.B NO.3064, ERNAKULAM, KOCHI 682 018. 5. THE BRANCH MANAGER, ERNAKULAM DISTRICT CO-OPERATIVE BANK LIMITED KALOOR EVENING BRANCH, KAYBEES BUILDING, SHENOY ROAD, KALOOR, ERNAKULAM, KOCHI 682 017. ...2/- WP(C).No. 33627 of 2011(C) -2- 6. THE BRANCH MANANGER DHANLAXMI BANK LIMITED, KALOOR BRANCH, KALOOR, ERNAKULAM, KOCHI 682 017. 7. THE BRANCH MANAGER, ERNAKULAM DISTRICT CO-OPERATIVE BANK LIMITED, KUZHUPPILLY BRANCH, AYYAMPILLY P.O, ERNAKULAM, KOCHI 682 501. R1 BY ADV. SRI.P.PARAMESWARAN NAIR, ASGI R2 BY GOVT. PLEADER SRI. S. JAMAL R3 BY ADV. SRI. DEVAN RAMACHANDRAN, SC R4 BY ADVS. SRI.K.K.CHANDRAN PILLAI, SENIOR ADVOCATE SRI.A.S.SAJUSH PAUL R5 & R7 BY ADV. SRI. P.V. SURENDRANATH, SC R6 BY ADV. C.K. KARUNAKARAN, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 33627 of 2011(C) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : PHOTOSTAT COPY OF THE CIRCULAR NO. 280/EXEMP/CC TVM 13/09/1D DATED 18.8.10 ISSUED BY THE SECOND RESPONDENT. EXT.P1(A) : PHOTOSTAT COPY OF THE NOTIFICATION NO. 224/2001 DATED 31.7.2001 RELATING TO KERALA MOTOR TRANSPORT WORKERS WELFARE FUND BOARD, KOLLAM. EXT.P1(B) : PHOTOSTAT COPY OF THE NOTIFICATION NO. 226/2001 DATED 31.7.2001 RELATING TO KERALA MOTOR TRANSPORT WORKERS WELFARE FUND BOARD, KOLLAM. EXT.P1(C) : PHOTOSTAT COPY OF THE NOTIFICATION NO. 391/2002 DATED 13.12.2002 RELATING TO KERALA MOTOR TRANSPORT WORKERS WELFARE FUND BOARD, KOLLAM. EXT.P1(D) : PHOTOSTAT COPY OF THE NOTIFICATION NO. 1820 DATED NIL RELATING TO TODDY WORKERS WELFARE FUND BOARD, THIRUVANANTHAPURAM. EXT.P2 : PHOTOSTAT COPY OF THE APPLICATION FILED BY THE PETITIONER - BOARD DATED 12.3.2010 BEFORE THE FIRST RESPONDENT. EXT.P3 : PHOTOSTAT COPY OF THE APPLICATION DATED 16.3.2011 FILED BY THE PETITIONER - BOARD BEFORE THE SECOND RESPONDENT. EXT.P4 : A PHOTOSTAT COPY OF THE LETTER NO.152/GEN/TDS/36/2011 DATED 29.9.2011 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER- BOARD. EXT.P5 : A PHOTOSTAT COPY OF THE LETTER NO.183/GEN/TDS/48/11 DATED 18.11.2011 ISSUED BY THE THIRD RESPONDENT. EXT.P5 (A) : A PHOTOSTAT COPY OF THE LETTER NO.NIL DATED 24.11.2011 ISSUED BY THE 4TH RESPONDENT. EXT.P5 (B) : A PHOTOSTAT COPY OF THE LETTER NO.NIL DATED 18.11.2011 ISSUED BY THE 5TH RESPONDENT. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.S. TO JUDGE Mn S.SIRI JAGAN, J. ================== W.P.(C).No. 33627 of 2011 ================== Dated this the 16th day of December, 2011 J U D G M E N T The petitioner in this writ petition is the Kerala Head Load Workers' Welfare Board, a statutory board formed by the Government of Kerala under the Kerala Headload Workers' Act, Rules and Regulations. They have some grievances against the Income Tax Department. They have applied for exemption under Section 10(29-A) of the Income Tax Act, 1961, as well as under Section 10(23-C) of the Income Tax Act, 1961. According to the petitioner, the Kerala Toddy Workers' Welfare Fund Board, Kerala Motor Transport Workers' Welfare Board, Kerala Building and other Construction Workers' Welfare Board etc., which are also identical Boards under the Government of Kerala, have been granted exemption by the Income tax Department. The grievance of the petitioner in this writ petition is that despite the above circumstances, Exts.P2 and P3 applications for exemption filed by the petitioner before the 1st respondent and the 2nd respondent are not being considered by respondents 1 and 2. At the same time, coercive proceedings are being initiated by the Department against the petitioner. The petitioner seeks expeditious disposal of Exts.P2 and P3 by respondents 1 and 2. 2. The learned Standing Counsel for the Income Tax w.p.c.33627/11 - : 2 :- Department takes notice on behalf of respondents 1 and 2. Sri.Devan Ramachandran takes notice on behalf of the 3rd respondent. Sri.Sajish Paul.A.S. takes notice on behalf of the 4th respondent. Sri.P.V.Surendranath takes notice on behalf of respondents 5 and 7. Sri.C.K.Karunakaran takes notice on behalf of the 6th respondent. 3. Having heard both sides, I am of opinion that it is only appropriate that respondents 1 and 2 consider and pass orders on Exts.P2 and P3 expeditiously. Accordingly, this writ petition is disposed of with a direction to respondents 1 and 2 to consider and pass orders on Exts.P2 and P3 respectively, as expeditiously as possible, at any rate, within three months from the date of receipt of a certified copy of this judgment, after affording an opportunity of being heard to the petitioner. Till orders are passed on Exts.P2 and P3, no steps shall be taken by the 2nd respondent and his officers for recovery or insist on tax deduction at source from the fixed deposit of the petitioner Board, maintained by them for payment of wages and benefits to the headload workers. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge w.p.c.33627/11 - : 3 :-