IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 7TH JUNE 2010 / 17TH JYAISTHA 1932 WP(C).No. 17093 of 2010(J) -------------------------- PETITIONER(S): --------------- KERALA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,NIRMAN BHAVAN, METTUKADA, THYCAUD P.O.,THIRUVANANTHAPURAM, REPRESENTED BY ITS SECRETARY SRI.G.SURESH KUMAR. BY ADV. SRI.S.ARUN RAJ RESPONDENT(S): --------------- 1. THE CHIEF COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. 2. THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. 3. THE JOINT COMMISSIONER OF INCOME TAX(TDS THIRUVANANTHAPURAM. 4. THE INCOME TAX OFFICER(TDS) AYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM. 5. THE MANAGER,BANK OF INDIA, MAIN BRANCH, THIRUVANANTHAPURAM.. STANDING COUNSEL SRI.JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J -------------------------------------------- WP(C) NO. 17093 OF 2010 -------------------------------------------- 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. 2 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