IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 30TH MARCH 2010 / 9TH CHAITHRA 1932 WP(C).No. 9901 of 2010(K) ------------------------- PETITIONERS: --------------- 1. ASIATIC TRADES & AGENCIES-VTH CROSS ROAD NINANS BUILDING, WILLINGDON ISLAND, COCHIN-682003 REPRESENTED BY ITS PROPRIETOR C.P.XAVIER. 2. ELTON & SONS, XXVI/1811, SUBRAMANIAN ROAD WILLINGDON ISLAND, COCHIN-682003, REPRESENTED BY ITS MANAGING PARTNER, M.A.FERNANDEZ. 3. A.A.ABDUL AZEEZ-DOOR NO.24/509, G.V.IYER ROAD, WILLINGDON ISLAND, COCHIN-682003, REPRESENTED BY ITS PROPRIETOR, A.A.ABDUL AZEEZ. 4. CHAKKIAT AGENCIES-P.B.NO.525, SUBRAMANIAN ROAD, WILLINGDON ISLAND, COCHIN-682003 REPRESENTED BY ITS PARTNER, RAGHU JAIRAM. 5. CARAVEL LOGISTICS PVT.LTD. -IST FLOOR LAKSHMI HOUSE, KPK MENON ROAD, W.ISLAND, COCHIN- 682003, REPRESENTED BY ITS BRANCH MANAGER, K.S.BINU. 6. G.A.C SHIPPING PVT.LTD., P.B.NO.515, GAC HOUSE, SUBRAMANIAN ROAD, WILLINGDON ISLAND, COCHIN-682003, REPRESENTED BY ITS LOGISTICS MANAGER, JAMES JACOB. 7. HARRISON MALAYALAM LTD., BRISTOW ROAD, WILLINGDON ISLAND, COCHIN-682003, REPRESENTED BY ITS MANAGER C&F, SUNIL VARMA. 8. JAI NARAYANA SHIPPING CO.-COCHIN CHAMBER, ANNEX BUILDING, BRISTOW ROAD, WILLINGDON ISLAND, COCHIN-682003, REPRESENTED BY ITS MANAGING PARTNER, DEEPAK KUMAR SHETTY. 9. K.V.AGENCIES DR.NO.24/1587 PLOT NO, 24A, 2ND FLOOR D.B.KHONA BLDG. SUBRAMANIAN ROAD, W/ISLAND, COCHIN-682003. REPRESENTED BY ITS MANAGING PARTNER T.R.SIKHILESAN. WP(C).No. 9901 of 2010(K) 10. KIN SHIP SERVICES (I)PVT.LTD.-KINSHIP BUILDING, MARAR ROAD, WILLINGDON ISLAND, COCHIN- 682003, REPRESENTED BY ITS DIRECTOR, M.BHASKER KINI 11. KINI LOGISTICS SERVICES PVT.LTD., MILNE ROAD, W.ISLAND COCHIN-682003, REPRESENTED BY ITS MANAGING DIRECTOR, T.S.RAJAN. 12. O.P.MAMOO & SONS, KOWDI BLDG., 1ST MAIN ROAD, WILLINGDON ISLAND, COCHIN-682003, REPRESENTED BY ITS MANAGING PARTNER, O.M.SAIFUDDIN. 13. ORIENTAL EXIM AGENCY, CPOA BLDG., OPP.FIRE STATION, INDIRA GANDHI ROAD, W.ISLAND COCHIN 682003, REPRESENTED BY ITS PROPRIETOR, A.S.GOPINATH. 14. PAUL ABRAO & SONS, P.B.NO.530, SUBRAMANIAN ROAD, WILLINGDON ISLAND, COCHIN-682003 REPRESENTED BY ITS PARTNER, SOLOMON ABRAO. 15. PHILIPS AGENCIES PVT.LTD., P.B.NO.672, DOOR NO.24/1345 JAIRAM & SONS BLDG., WILLINGDON ISLAND,COCHIN-682003, REPRESENTED BY ITS MANAGING DIRECTOR, ABRAHAM PHILIP. 16. POOVATH PAREE & SONS, D.B.KHONA BLDG., SUBRAMANIYAN RD, WILLINGDON ISLAND, COCHIN-682003, REPRESENTED BY ITS MANAGING PARTNER, P.H.SADIQ. 17. SORABJI & CO. PVT.LTD.,SUBRAMANIAN ROAD, P.B.NO.640, WILLINGDON ISLAND, COCHIN-682003, REPRESENTED BY ITS DEPUTY GENERAL MANAGER, M.BALAKRISHNAN. 18. SOUTH INDIA CORPORATION LTD. RANI MEYYAMMAI BLDG., WILLINGDON ISLAND, COCHIN-682003, REPRESENTED BY ITS MANAGER, S.SARAVANAN. BY ADV. SRI.SUNIL JACOB JOSE SMT.JISHAMOL CLEETUS RESPONDENTS: --------------- 1. THE KERALA HEADLOAD WORKERS WELFARE FUND BOARD,COCHIN PORT TRUST AREA COMMITTEE, DLB JUNCTION, WILLINGDON ISLAND, KOCHI-682003. WP(C).No. 9901 of 2010(K) 2. THE COMMISSIONER OF INCOME TAX, C.R.BUILDING, I.S.PRESS ROAD, KOCHI-682018. 3. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), C.R.BUILDING, I.S.PRESS ROAD, KOCHI-682018. BY GOVERNMENT PLEADER ADV. MR. BIJOY CHANDRAN. BY ADV. MR. KOSHY GEORGE, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 9901 OF 2010 ......................................................................... Dated this the 30th March, 2010 J U D G M E N T The petitioners have approached this Court with the following prayers: “i. Issue a writ of mandamus or any other writ, order or direction on the 1st respondent to accept the payments made after deduction of tax at source, for the supply of manpower to the petitioners in connection with the loading and unloading and allied operations coming within the scope of the Kerala Headload Workers Act, 1978; ii. Issue a writ of mandamus or any other writ, order or direction to the 2nd and 3rd respondents to issue a clarification regarding the liability of the petitioner to deduct tax at source from payments made to the 1st respondent; iii. to declare that the payments made by the petitioners to the 1st respondent , for services rendered by them, would attract the provisions W.P.(C) No. 9901 OF 2010 2 of Section 194C of the Income Tax with regard to deduction of tax at source: iv. Grant such other reliefs as this Hon'ble Court may deem just and necessary on the facts and circumstances of this case and allow the costs to the petitioners.” 2. The learned Counsel for the petitioners submits that , a similar matter has been considered and disposed of by this Court giving appropriate directions vide judgment dated 23.02.2010 in W.P.(C) No.5227 of 2010. The learned Counsel for the first respondent also concedes the position as above. 3. After hearing both the sides, including the learned Standing Counsel for the respondent Nos. 2 and 3, the Writ Petition is disposed of, permitting the petitioners to make necessary deductions in tune with the stipulation under Section 194C of the Income Tax Act and effect payment to the Income Tax authorities and shall issue necessary certificates as to the 'deduction of tax at source' to the first respondent. The first respondent is at liberty to pursue further steps for getting exemption from such deduction and once exemption is W.P.(C) No. 9901 OF 2010 3 obtained, the first respondent is to approach the departmental authorities for getting refund, if any. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk