S.SARATH vs. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX

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WP(C)/31760/2022HC KeralaKLHC01067415202212 October 2022Author: HONOURABLE MR.JUSTICE V.G.ARUN4 pages
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What did the High Court hold?

The High Court of Kerala directed the second respondent to consider the petitioner's applications (Exts.P2 and P3) for an NOC for passport renewal and to take a decision thereon expeditiously, and at any rate within one week. The court reasoned that the competent courts had permitted the petitioner to renew his passport. Furthermore, it considered the Office Memo dated 18.02.2020, which states that vigilance clearance can only be withheld if the officer is under suspension or if a charge sheet has been filed. The court found it appropriate for the respondents to consider the request promptly, especially given the petitioner's submission regarding his travel plans by November 1, 2022. No issue was expressly left undecided.

What were the facts?

The petitioner, S. Sarath, an Income Tax Officer, is an accused in criminal cases pending before two courts. He applied for and obtained orders from these courts expressing no objection to the renewal of his passport for one year, as he intended to travel abroad. He then submitted applications (Exts.P2 and P3) to the respondents, seeking a No Objection Certificate (NOC) for passport renewal. This writ petition was filed before the High Court of Kerala, Ernakulam, due to the alleged delay by the respondents in deciding his requests. The petitioner needed to travel to the UAE by November 1, 2022, to accompany his daughter.

What were the issues?

1. Whether the respondents are obligated to consider the petitioner's request for a No Objection Certificate (NOC) for passport renewal expeditiously, given that jurisdictional courts have granted no objection for such renewal. Assessee's Contention: The petitioner argued that despite obtaining no objection from the courts for passport renewal, the respondents were delaying a decision on his NOC application. He relied on the fact that he needed to travel abroad by a specific date. Revenue's Contention: The judgment does not record specific arguments made by the revenue. However, the court considered an Office Memo F.No 11012/7/2017-Estt.A-III dated 18.02.2020, which outlines conditions for withholding vigilance clearance.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN WEDNE AY, THE 12TH DAY OF OCTOBER 2022 / 20TH ASWINA, 1944 WP(C) NO. 31760 OF 2022 PETITIONER: S.SARATH AGED 51 YEARS S/O.K.SASIDHARAN PILLAI, HOUSE NO.307, SREEVATSAM, PTP NAGAR, PTP NAGAR PO., THIRUVANANTHAPURAM DISTRICT - 695 038. BY ADVS. THOMAS ABRAHAM (NILACKAPPILLIL)(K/857/2011) ARUN TOM PHILIP RESPONDENTS: 1 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KERALA, AAYKAR BHAVAN, IS PRESS ROAD, ERNAKULAM - 682 018. * 2 THE ADDITIONAL DIRECTOR GENERAL OF INCOME TAX, (VIG) (SOUTH) (CBDT), CHENNAI, ANNEX BUILDING, 8TH FLOOR, 121, MG ROAD, NUNGAMBAKKAM, CHENNAI – 600034 *(ADDITIONAL R2 IMPLEADED AS PER ORDER DATED 12.10.2022 IN IA NO.1 OF 2022 IN W.P.(C.)NO.31760 OF 2022 BY ADV. MANU S., DSGI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO.31760 OF 2022 2 JUDGMENT Dated this the 12th day of October, 2022 The petitioner is an Income Tax Officer, presently working at Alappuzha. Petitioner is an accused in criminal cases pending before the Court of the Special Judge (SPE/CBI), Thiruvananthapuram and the Court of the Judicial First Class Magistrate-II, Nedumangad. As the petitioner has to go abroad, he applied to the juri ictional courts and obtained Exts.P4 to P6 orders expressing no objection in renewing his passport for one year. Accordingly, the petitioner submitted Exts.P2 and P3 before the respondents praying for issuance of NOC for the purpose of renewal of his passport. This writ petition is filed, aggrieved by the delay in taking a decision on the above requests.

2.

Heard the learned Counsel for the petitioner and learned Central Government Counsel.

3.

Considering that the competent courts have permitted the petitioner to get his passport renewed, as also the Office Memo F.No 11012/7/2017-Estt.A-III

WP(C) NO.31760 OF 2022 3 dated 18.02.2020, as per which vigilance clearance can be withheld only if the officer is under suspension or if the charge sheet has been filed before the competent court, it is only appropriate for the respondents to consider the request made by the petitioner expeditiously. The writ petition is accordingly disposed of, directing the second respondent to consider Exts.P2 and P3 and take a decision thereon, as expeditiously as possible and at any rate within one week. The short time limit is stipulated since learned Counsel for the petitioner submitted that the petitioner has to accompany his daughter and reach U.A.E. by 01.11.2022. V.G.ARUN JUDGE NB/12-10

WP(C) NO.31760 OF 2022 4

Appendix — schedule of exhibits
APPENDIX OF WP(C) 31760/2022 PETITIONER’S EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE RELEVANT PAGE OF THE PASSPORT OF THE PETITIONER. EXHIBIT P2 THE TRUE COPY OF THE APPLICATION DATED 19/04/2022 SUBMITTED BEFORE THE PRINCIPAL COMMISSIONER OF INCOME TAX KERALA. EXHIBIT P3 THE TRUE COPY OF THE REQUISITION FOR TRAVEL ABROAD AND DECLARATION SUBMITTED BEFORE THE PRINCIPAL COMMISSIONER OF INCOME TAX KERALA. EXHIBIT P4 THE TRUE COPY OF THE ORDER, GRANTING NOC TO THE PETITIONER FOR RENEWAL OF PASSPORT, DATED 03/10/2022 IN CRL.M.P.NO.131/2022 IN CC NO.3/2019 OF THE COURT OF SPECIAL JUDGE (SPE/CBI), THIRUVANANTHAPURAM. EXHIBIT P5 THE TRUE COPY OF THE ORDER, GRANTING NOC TO THE PETITIONER FOR RENEWAL OF PASSPORT, DATED 03/10/2022 IN CRL.M.P.NO.133/2022 IN C.C.NO.4/2018 OF THE COURT OF SPECIAL JUDGE (SPE/CBI), THBIRUVANANTHAPURAM. EXHIBIT P6 THE TRUE COPY OF THE ORDER, GRANTING NOC TO THE PETITIONER FOR RENEWAL OF PASSPORT, DATED 28/09/2022 IN CMP NO.2300/2022 IN C.C.NO.1595/2016 OF THE COURT OF JUDICIAL FIRST CLASS MAGISTRATE-II, NEDUMANGAD. EXHIBIT P7 THE TRUE COPY OF THE REQUISITION LETTER DATED 04/10/2022 SUBMITTED BEFORE THE PRINCIPAL COMMISSIONER OF INCOME TAX KERALA. RESPONDENTS’ EXHIBITS: NIL TRUE COPY P.A. TO JUDGE

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