THE PERINAD LAKSHMIVILASAM VILLAGE SERVICE CO-OPERATIVE BANK LTD. NO. 1841 vs. INCOME TAX OFFICER (TDS)

WP(C)/11068/2020HC KeralaKLHC01028508202018 August 2020Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court took note of the 'not pressed memo' filed by the petitioner. Based on this memo, the Court dismissed the writ petition as not pressed. No decision was made on the substantive issues that might have been raised in the writ petition, as the petition was disposed of on procedural grounds due to the petitioner's decision not to pursue it further. The operative direction was solely to dismiss the petition.

What were the facts?

The petitioner, The Perinad Lakshmivilasam Village Service Co-operative Bank Ltd. No. 1841, filed a writ petition before the High Court of Kerala. The respondents included the Income Tax Officer (TDS), the Central Board of Direct Taxes (CBDT), the Union of India, the Registrar of Co-operative Societies, the State of Kerala, and The Kerala State Co-operative Bank. The writ petition was filed seeking certain reliefs. However, a 'not pressed memo' was subsequently filed on behalf of the petitioner.

What were the issues?

The High Court was to decide whether to admit the writ petition. The judgment does not record any specific arguments made by the petitioner or the respondents regarding the merits of the case. The core of the matter, as presented to the court, was the petitioner's subsequent action of withdrawing the petition.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 18TH DAY OF AUGUST 2020 / 27TH SRAVANA, 1942 WP(C).No.11068 OF 2020(G) PETITIONER/S: THE PERINAD LAKSHMIVILASAM VILLAGE SERVICE CO- OPERATIVE BANK LTD. NO. 1841 REPRESENTED BY ITS SECRETARY-IN-CHARGE, KANJAVELI P.O., KOLLAM DISTRICT, PIN-691 602. BY ADVS. SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN RESPONDENT/S: 1 INCOME TAX OFFICER (TDS) OFFICE OF THE INCOME TAX OFFICER (TDS), KOLLAM AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM-691 001. 2 THE CENTRAL BOARD OF DIRECT TAXES, REPRESENTED BY ITS CHIRPERSON, ROOM NO.143 E, NORTH BLOCK, DEPARTMENT OF REVENUE (CBDT) MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI, PIN-110 001. 3 UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NORTH BLOCK, CABINET SECRETARIAT, RAISANA HILL, NEW DELHI, PIN-110 001. 4 THE REGISTRAR OF CO-OPERATIVE SOCITIES, THIRUVAVANTHAPURAM, PIN-695 001 THIRUVAVANTHAPURAM, PIN-695 001 5 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, DEPARTMENT OF CO-OPERATION, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 6 THE KERALA STATE CO-OPERATIVE BANK, REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER, P.B.NO.6515,CO-BANK TOWERS, PALAYAM, THIRUVANANTHAPURAM-695 033 SRI. CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.08.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.11068 OF 2020(G) 2 JUDGMENT Taking note of the averments in the not pressed memo filed on behalf of the petitioner, the writ petition is dismissed as not pressed. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.11068 OF 2020(G) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE RELEVANT PAGES OF THE FINANCE NO.2 ACT 2019. EXHIBIT P2 A TRUE COPY OF THE RELEVANT PAGES OF THE FINANCE NO.2 ACT 2019. EXHIBIT P3 A TRUE COPY OF G.O.(MS)324/2016/FIN DATED 15-08-2016 EXHIBIT P4 A TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE MINISTER FOR CO-OPERATION TO THE FINANCE MINISTER, GOVERNMENT OF INDIA. EXHIBIT P5 A TRUE COPY OF THE LETTER DO NO.3701/149/212/2019-TPL DATED 02-01-2020 OF THE MINISTER OF STATE FOR FINANCE AND CORPORATE affairs, GOVERNMENT OF INDIA. EXHIBIT P6 A TRUE COPY OF THE NOTICE ISSUED BY THE 6TH RESPONDENT DATED 10-03-2020. EXHIBIT P7 A TRUE COPY OF THE INTERIM ORDER DATED 23- 03-2020 IN WP(C) NO.9175 OF 2020.

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