Dr.R.Jayaprakash v. State Of Kerala

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN THURSDAY, THE 3RD DAY OF SEPTEMBER 2015/12TH BHADRA, 1937 ---------------------------- PETITIONER(S):

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1. DR.R.JAYAPRAKASH, S/O.K.RAJAGOPALA PILLAI, AGED 41 YEARS, READER DEPARTMENT OF PHYSICS, MAR THOMA COLLEGE, CHUNGATHARA MALAPPURAM DIST.

2. PRASAD M.ALEX, LECTURER SELECTION GRADE, DEPARTMENT OF CHEMISTRY, MAR THOMA COLLEGE CHUNGATHARA, MALAPPURAM DISTRICT.

3. ELIZABETH THOMAS, READER, DEPARTMENT OF MALAYALAM, MAR THOMA COLLEGE, CHUNGATHARA MALAPPURAM DISTRICT.

4. K.E.GEORGIE, LECTURER SELECTION GRADE DEPARTMENT OF CHEMISTRY, MAR THOMA COLLEGE CHUNGATHARA, MALAPPURAM DISTRICT.

5. RANJI P.MATHEWS, LECTURER SELECTION GRADE, DEPARTMENT OF BOTANY MAR THOMAS COLLEGE, CHUNGATHARA, MALAPPURAM DISTRICT.

6. SUSAN CHACKO, LECTURER SELECTION GRADE, DEPARTMENT OF, PHYSICS MAR THOMA COLLEGE, CHUNGATHARA, MALAPPURAM DISTRICT.

7. SOSAMMA SAMUEL, LECTURER SELECTION GRADE, DEPARTMENT OF CHEMISTRY MAR THOMA COLLEGE, CHUNGATHARA, MALAPPURAM DISTRICT.

8. ANITA.K., LECTURER SELECTION GRADE, DEPARTMENT OF HINDI MAR THOMA COLLEGE, CHUNGATHARA, MALAPPURAM DISTRICT.

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9. P.MATHEWS DOLLY, LECTURER SELECTION GRADE, DEPARTMENT OF ENGLISH MAR THOMA COLLEGE, CHUNGATHARA, MALAPPURAM DISTRICT.

10. GIGY SUSAN GEORGE, LECTURER SELECTION GRADE, DEPARTMENT OF PHYSICS MAR THOMA COLLEGE, CHUNGATHARA, MALAPPURAM DISTRICT.

11. SUSAN JOSEPH, LECTURER SELECTION GRADE, DEPARTMENT OF ENGLISH MAR THOMA COLLEGE, CHUNGATHARA, MALAPPURAM DISTRICT.

12. THOMAS K.GEORGE, LECTURER SELECTION GRADE, DEPARTMENT OF PHYSICS MAR THOMA COLLEGE, CHUNGATHARA, MALAPPURAM DISTRICT.

13. THOMAS MATHEW, LECTURER SELECTION GRADE, DEPARTMENT OF MATHEMATICS MAR THOMA COLLEGE, CHUNGATHARA, MALAPPURAM DISTRICT.

14. DR.GEETHAKUMARI AMMA, LECTURER SELECTION GRADE, DEPARTMENT OF HINDI MAR THOMAS COLLEGE, CHUNGATHARA, MALAPPURAM DISTRICT.

15. DR.RAINA THOMAS, READER, DEPARTMENT OF CHEMISTRY, MAR THOMA COLLEGE CHUNGATHARA, MALAPURAM DISTRICT.

16. ABRAHAM P.MATHEW, LECTURER SELECTION GRADE, DEPARTMENT OF ECONOMICS MAR THOMAS COLLEGE, CHUNGATHARA, MALAPPURAM DISTRICT.

17. THOMAS MATHEW, PRINCIPAL, MAR THOMA COLLEGE, CHUNGATHARA MALAPPURAM DISTRICT.

BY ADVS.SRI.C.A.CHACKO SMT.C.M.CHARISMA SRI.N.A.SHAFEEK SRI.M.B.VIMALRAJ RESPONDENT(S):

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1. STATE OF KERALA, REP. BY PRINCIPAL SECRETARY TO GOVERNMENT, (FINANCE) SECRETARIAT, THIRUVANANTHAPURAM.

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2. THE DEPUTY DIRECTOR OF COLLEGIATE EDUCATION MALAPPURAM.[THE ADDRESS OF 2ND RESPONDENT IS CORRECTED AS 'THE DEPUTY DIRECTOR OF COLLEGIATE EDUCATION KOZHIKODE' AS PER ORDER DATED 01.07.2008 IN IA 8068/08.]

3. THE CHIEF COMMISSIONER OF INCOME TAX, I.S.PRESS ROAD, ERNAKULAM, KOCHI-18.

4. THE SUB TREASURY OFFICER, SUB TREASURY, NILAMBUR.

5. THE PRINCIPAL, MAR THOMA COLLEGE, CHUNGATHARA, MALAPURAM DISTRICT. R BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT R BY GOVERNMENT PLEADER SMT A LOWSY THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 03-09-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

APPENDIX PETITIONERS EXHIBITS EXT.P1: TRUE COPY OF G.O(-P) NO.38/07(FIN) DT 31.1.2007 EXT.P2: TRUE COPY OF G.O(P) NO.120/07(FIN) DATED 20.03.2007 EXT.P3: TRUE COPY OF G.O(P) NO.547/07(FIN) DT 14/11/07 EXT.P4: TRUE COPY OF G.O(P) NO.91/08(FIN) DT 16.02.2008 EXT.P5: TRUE COPY OF JUDGMENT IN O.P NO. 3437/03 DT 30.1.2003 OF THIS HON'BLE COURT EXT.P6: TRUE COPY OF ORDER DT 27/03/08 IN WPC NO.10452/08 OF THIS HON'BLE COURT RESPONDENTS EXHIBITS: NIL TRUE COPY P.A TO JUDGE jma

K. VINOD CHANDRAN, J - - - - - - - - - - - - -- - - - - - - - - - - - - - - - W.P(C) No. 18563 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 03rd day of September, 2015

J U D G M E N T

The writ petition was with respect to the payment of tax deduction at source, under the Income Tax Act, 1961 being effected by the Government. The petitioners, employees of the State Government were granted pay revision with retrospective effect. The arrears of pay as per the revision effected was to be remitted to the Provident Fund Account. However, the Government by an order, directed that no tax deduction would be made and the entire arrears including the tax would be deposited to the Provident fund Account. The same definitely goes against the provisions of the Income tax Act. The issue is also covered by the judgment of this Court in Tomy v. Union of India [(2001) 2 KLT 537]. Based on the said decision, an interim order was already granted by this Court on 20.06.2008 directing the Government that sufficient amounts be made available to the petitioners for

WPC.No.18563/2008 : 2 :

payment of income tax.

In such circumstance, the writ petition need not be kept pending and the interim order passed is made absolute. Sd/- (K. VINOD CHANDRAN, JUDGE) jma ///true copy// P.A to Judge