IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 1ST JANUARY 2009 / 11TH POUSHA 1930 WP(C).No. 27542 of 2008(D) -------------------------- PETITIONER(S): ---------------------- M/S.FINS ENGINEEERS AND CONTRACTORS(P) LTD, USHUS COMPLEX, WEST FORT,M.G.ROAD, THRISSUR, REPRESENTED BY P.N.SURESH, ITS MANAGING DIRECTOR. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): ----------------------- 1. SALES TAX OFICER (W C & L T), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR. 2. KERALA PRADESH CONGRESS COMMITTEE (I), INDIRA BHAVAN, THIRUVANANTHAPURAM-10,REPRESENTED BY ITS GENERAL SECRETARY. 3. INCOME TAX OFFICER (TDS), AYAKAR BHAVAN, KOWADIAR, THIRUVANANTHAPURAM. 4. DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, VANCHIYOOR, THIRUVANANTHAPURAM. 5. INSPECTING ASST.COMMISSIONER (INTELLIGENCE), WEST FORT, THRISSUR. 6. COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 7. THE SECRETARY, KERALA STATE BUILDING & OTHER CONSTRUCTION WORKERS WELFARE FUND, METTUKADA THIRUVANANTHAPURAM-14. 8. STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. R1, R4 TO R6 & R8 BY GOVT. PLEADER SRI. BEJOY CHANDRAN. ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX FOR R3 ADV.SRI.M.L.SAJEEVAN, SC, K.B & O.C.W.W.B FOR R7 ADV. SRI.K.HARILAL FOR R2 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 01/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC. 27542/2008. APPENDIX PETITIONER'S EXTS: EXT. P1 : COPY OF LETTER ISSUED BY THE 2ND RESPONDENT. EXT. P2 : COPY OF AGREEMENT EXECUTED BETWEEN THE 2ND RESPONDENT AND PETITIONER. EXT. P3 : COPY OF CERTIFICATE OF DEDUCTION OF TAX AT SOURCE ISSUED BY 2ND RESPONDENT. EXT.P4 : COPY OF CERTIFICATE OF DUDCTION OF TAX AT SOURCE ISSUED BY 2ND RESPONDENT. EXT. P5 : COPY OF LETTER ISSUED BY M/S. ENARC CONCULTANTS, TRICHUR-1. EXT. P6 : COPY OF FINAL BILL ISSUED BY M/S. ENARC CONCULTANTS, TRICUR-1. EXT. P7 : COPY OF STATEMENT SUBMITTED BY THE PETITIONER. EXT. P8 : COPY OF LETTER SUBMITTED BY THE ETITIONER. EXT. P9 : COPY OF LETTER SUBMITTED BY THE PETITIONER. EXT. P10 : COPY OF LETTER SUBMITTED BY THE PETITIONER. EXT. P11 : COPY OF LETTER ISSUED BY 5TH RESPONDENT. EXT.P12 : COPY OF LETTER ISSUED BY 2ND RESPONDENT EXT. P13 : COPY OF LETTER SUBMITTED BY PETITIONER. K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.27542 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 1st day of January, 2009 JUDGMENT Petitioner carried out works contract for the second respondent. The complaint of the petitioner is that though petitioner completed the work and submitted Ext.P6 final bill, while effecting payment to the petitioner, the second respondent has deducted amounts towards sales tax, income tax and workers welfare fund, but these payments have not been fully paid to the respective departments. Exts.P3 and P4 certificates are produced to show that only a portion of the deduction is paid. Petitioner had approached respondents 3 to 8, it is stated, to take action against the second respondent. But no action is taken till date. 2. I heard learned counsel for the petitioner, learned Government Pleader, learned counsel appearing on behalf of the Income Tax Department besides the learned counsel appearing on behalf of the 2nd respondent. 3. Learned counsel for the second respondent raises some factual dispute regarding the amount. Learned counsel appearing on behalf of the third respondent would submit that the third respondent had already issued a notice to the second respondent and penalty proceedings have WPC.27542/2008. 2 already been initiated. Learned Government Pleader would submit that the fifth respondent will also look into the matter and if proper materials are made available, he will also take such action as is warranted and necessary as per law. 4. I record the submission of the learned Government Pleader and that of the Standing Counsel that appropriate action will be taken in accordance with law. 5. Learned counsel for the petitioner submits that petitioner has not moved the seventh respondent and he will move the seventh respondent and if the petitioner moves the seventh respondent, it is for the seventh respondent to take such action as he is bound to take in accordance with law. Action will be taken as early as possible. The writ petition is disposed of as above. (K.M. JOSEPH, JUDGE) sb