MALALA MANPOWER INDIA PVT. LTD. vs. CHIEF COMMISSIONER OF INCOME TAX,

WP(C)/25467/2020HC KeralaKLHC01063231202020 November 2020Author: HONOURABLE SMT. JUSTICE P.V.ASHA3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala did not decide on the merits of the petitioner's claim for unpaid wages. Instead, the Court disposed of the writ petition by directing the first respondent, the Chief Commissioner of Income Tax, to consider and decide on the petitioner's representation (Ext.P5). This decision is to be made after providing the petitioner an opportunity for a hearing through video conferencing. The Court mandated that this decision should be taken within one month from the date of receipt of a copy of the judgment. The petitioner was also instructed to furnish a copy of the writ petition and the judgment to the first respondent. No specific issue regarding tax law or assessment was decided.

What were the facts?

The petitioner, Malala Manpower India Pvt. Ltd., is aggrieved by the non-payment of wages for a contract awarded to it, which was terminated on May 13, 2020. The petitioner submitted a representation (Ext.P5) to the Chief Commissioner of Income Tax (first respondent) requesting payment for the period from October 1, 2019, to May 2020. The writ petition was filed before the High Court of Kerala challenging the inaction of the respondents in settling the dues. The procedural history involves the petitioner submitting a representation seeking payment of outstanding amounts.

What were the issues?

1. Whether the petitioner is entitled to payment of wages for the contract period from October 1, 2019, to May 2020, despite the termination of the contract on May 13, 2020? Assessee's Contention: The petitioner contends that it is owed wages for the services rendered up to the termination date and seeks payment for the period from October 1, 2019, to May 2020. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the merits of the payment claim. The revenue's role in this specific proceeding appears to be in relation to the authority to which the representation was made.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE SMT. JUSTICE P.V.ASHA FRIDAY, THE 20TH DAY OF NOVEMBER 2020 / 29TH KARTHIKA, 1942 WP(C).No.25467 OF 2020(G) WRIT PETITIONER: MALALA MANPOWER INDIA PVT. LTD. REPRESENTED BY ITS MANAGING DIRECTOR GEORGE ANIYANKUNJU, HAVING ITS REGISTERED OFFICE AT JEHOVAH NISSI BUILDING, IST FLOOR, POLICE STATION ROAD, MANNANTHALA P.O., THIRUVANANTHAPURAM-695 005. BY ADVS. SRI.GEORGE VARGHESE(PERUMPALLIKUTTIYIL) SRI.A.R.DILEEP SRI.P.J.JOE PAUL RESPONDENTS: 1 CHIEF COMMISSIONER OF INCOME TAX, OFFICE OF THE CHIEF COMMISSIONER OF INCOME TAX, 1ST FLOOR, AAYAKAR BHAWAN, KOWDIAR, THIRUVANANTHAPURAM-695 033. 2 ASSISTANT COMMISSIONER OF INCOME TAX, OFFICE OF THE CHIEF COMMISSIONER OF INCOME TAX, IST FLOOR, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 033. BY SRI.P.VIJAYA KUMAR,ASGI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.25467 OF 2020(G) 2 JUDGMENT Dated this the 20th day of November 2020 The petitioner is aggrieved by the non payment of wages towards the contract awarded to the petitioner till it was terminated on 13.5.2020. It has therefore submitted Ext.P5 representation requesting for payment of the amount due to it for the period from 1.10.2019 to May 2020, before the first respondent. The writ petition is therefore disposed of directing the first respondent to consider and take a decision on Ext.P5 representation, after affording an opportunity of hearing through video conferencing, within a period of one month, from the date of receipt of a copy of this judgment. The petitioner shall furnish a copy of the writ petition along with a copy of the judgment before the first respondent. P.V.ASHA JUDGE Bb/23/11/2020

WP(C).No.25467 OF 2020(G) 3

Appendix — schedule of exhibits

APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE AGREEMENT DATED 1.10.2019 ENTERED INTO BETWEEN THE PETITIONER AND THE 2ND RESPONDENT. EXHIBIT P2 A TRUE COPY OF THE BANK GUARANTEE. EXHIBIT P3 A TRUE COPY OF COMMUNICATION NO.F.NO.CC/TVPM/BUD/3/20-21 DATED 13.5.2020 OF THE 2ND RESPONDENT. EXHIBIT P4 A TRUE COPY OF THE STATEMENT OF ACCOUNTS OF THE PETITIONER FROM NOVEMBER, 2019 TILL SEPTEMBER, 2020. EXHIBIT P5 A TRUE COPY OF THE REPRESENTATION DATED 2.11.2020 SUBMITTED BY THE PETITIONER BEFORE THE IST RESPONDENT ALONG WITH ACKNOWLEDGMENT CARD. RESPONDENTS' EXHIBITS: NIL [True copy] P.A to Judge Bb

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