Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 4TH DAY OF JANUARY 2024 / 14TH POUSHA, 1945 WP(C) NO. 6524 OF 2018 PETITIONERS:
1 HAMZA P.C AL ARIF HAJJ ASSOCIATION, MARKAZ KHANKAHE NOORIYA BUILDING, NEAR MOULANA HOSPITAL, OOTY ROAD, PERINTHALMANNA - 679 322.
2 P.USMAN AL MARKAZ HAJJ UMRAH SERVICE, MARKAZ COMPLEX ANNEX, I.G. ROAD, KOZHIKODE - 673 004.
3 SYED FAZAL ALDROSE HASHIMI HAJJ UMRAH SERVICE, PEEKAY'S COMPLEX, VATANAPPILLY.P.O., THRISSUR -680 614.
4 P.M.ABDUL NAZAR AL FAROOQ HAJ SERVICE, 5/3410 T, 14 (A) 1ST FLOOR, RP MALL, MAVOOR ROAD, CALICUT - 673 004.
BY ADVS.
SRI.V.M.KURIAN SRI.MATHEW B. KURIAN SRI.K.T.THOMAS RESPONDENTS:
1 UNIN OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001.
2 THE SECRETARY MINISTRY OF EXTERNAL AFFAIRS, GOVERNMENT OF INDIA, NORTH BLOCK - 110 001.
3 THE SECRETARY MINISTRY OF MINORITY AFFAIRS, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001.
4 THE SUPERINTENDENT PREVENTION OFFICE OF THE COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE, C.R. BUILDING, MANANCHIRA, CALICUT -673 001, KERALA.
5 THE SUPERINTENDENT PREVENTION OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE, S.T.NAGAR, THRISSUR, PIN - 680001, KERALA.
WP(C)Nos.6524 of 2018 & con.cases 2 BY ADV ASSISTANT SOLICITOR GENERAL SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.01.2024, ALONG WITH WP(C).4111/2018, 5062/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)Nos.6524 of 2018 & con.cases 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 4TH DAY OF JANUARY 2024 / 14TH POUSHA, 1945 WP(C) NO. 4111 OF 2018 PETITIONERS:
1 AL-RIFAI HAJ UMRA SERVICE 8/1267 B, BUS STAND SHOPPING COMPLEX, MAIN ROAD, OTTAPPALAM, PALAKKAD-679101,REP. BY ITS MANAGING PARTNER.
2 ABDUL AZEEZ MEKKAMANNIL AL-MABROOK HAJ GROUP, MAIN ROAD, VENGARA P.O., MALAPPURAM-676304.
3 AL-HIDAYA HAJJ SERVICE MASJID BUILDING, COURT JUNCTION, MANNARKAD P.O., PALAKKAD-678582,REP. BY ITS MANAGING PARTNER.
4 MOIDEEN THAYYIL ARAFATH HAJJ GROUP FAYEDA TRAVEL AGENCY, K A H COMPLEX, OOTY ROAD, PERINTHALMANNA, MALAPPURAM-679322.
5 ABDULLAKUTTY C.V.
OSCAR TOURS & TRAVELS, (OSACR HAJJ GROUP),ERAPARAMBAN PLAZA, CHEMMAD, THIRURANGADI P.O.,MALAPPURAM-676306.
6 HAMSA PANTHAPILACKAL JEDDAH TRAVELS & JEDDAH HAJJ GROUP, COURT ROAD, MANJERI, MALAPPURAM-676121.
7 MABROOK HAJJ GROUP RAMLA TRAVELS PUTHANATHANI P.O., PUNNATHALA SR, MALAPPURAM-676552, REP. BY ITS MANAGING PARTNER.
8 C.P.MOHAMMED KOYA THANGAL UMMULKHURA HAJJ AND UMRA SERVICE, OLD BUS STAND, AVS ROAD, KOTTAKKAL, MALAPPURAM-676503.
9 ABDUL GHAFOOR AL-IRSHAD HAJJ GROUP (AL IRSHAD TOURS & TRAVELS),RAZ COMPLEX, PALLIPPURAM ROAD, PATTAMBI P.O., PALAKKAD- 679303.
10 ALAMANA HAJJ GROUP ALAMANA TOURS TRAVELS SHAHAB BUILDING, TP XI/546, 547, CHELARI, TENHIPALAM P.O., KOZHIKODE-676636,REP. BY ITS MANAGING PARTNER.
11 ZAM ZAM HAJ SERVICES ROOM NO.38, 1ST FLOOR, CD TOWER, OPP. BABY HOSPITAL, CALICUT-676004,REP. BY ITS MANAGING PARTNER.
12 SYED ABDUL NAZAR
WP(C)Nos.6524 of 2018 & con.cases 4 ASLAM HAJ TRAVEL & TOURS, NH VETTICHIRA, POST PUNNATHALA, MALAPPURAM-676552.
13 MOHAMMED FAIJAS AL-HAMD HAJJ & UMRA SERVICE, P.S.BUILDING, MAIN ROAD, TANALUR, TANALUR P.O., MALAPPURAM-676307.
14 MOHAMMED BADUSHA AL-AMEEN HAJ GROUP, PANCHAYATH SHOPPING COMPLEX, PERINTHALMANNA ROAD, VALANCHERRY, MALAPPURAM-676552.
15 MOHAMMED JASSIR AL RAHMA HAJJ GROUP, PANCHAYATH SHOPPING COMPLEX,PERINTHALMANNA ROAD, VALANCHERRY, MALAPPURAM- 676552.
16 MUSTHAFA KAMAL AIRWAYS TRAVELS & HAJJ GROUP, KULAPPURATH BUILDING, NEAR SALAMA MASJID, PATTAMBI ROAD, CHEPLASSERRY, PALAKKAD-679503.
17 C.USMAN AL JAMIH HAJ GROUP, 18/352/19,SANTHOSH ARCADE, KOZHIKODE ROAD, PERINTHALMANNA, MALAPPURAM-676322.
18 VAZEERUDEEN M.B.
VAZCO HAJJ GROUP, 4/231 F, 2ND FLOOR, ALANKAR BUILDING, BEYPORE, KOZHIKODE-673015.
19 A.M.SAGEER AL HUSSAM INDIA HAJJ & UMRAH SERVICE MANAGEMENT, ROOM NO.32 & 33, 2ND FLOOR, PENTA TOWER, KALOOR, KOCHI- 682017.
20 NAJATH KHIDMATHUL HUJJAJ PROP.
C/O.AL FAYADA TRAVEL AGENCY, OPP. MUNICIPAL BUS STAND, MANNARKKAD POST, PALAKKAD-678582.
21 P.K.YOUSUPH AL-AMAL HAJJ UMRA SERVICE, ARAFA COMPLEX, ADIVAD, PALLARIMANGALAM P.O., ERNAKULAM, KOCHI-686671.
22 MOHAMMED BASHEER CHOLAYIL THAQWA TOURS & TRAVELS, ANAKKARA P.O.,PALAKKAD-679551.
23 HAMZA PUDUMANNIL TAHIRA TRAVELS & HAJ UMRAH SERVICE, KALLUNPAL MALI, CHEMMAD, TIRURANGADI P.O.,MALAPPURAM-676306.
24 ABDUL SALAM P.V.
AL SALAM INDIA HAJJ & UMRA SERVICE, 25/582 (8), CHELLA TOWER, MANJAKKULAM, PALAKKAD-678014.
25 KUNJUMARAKKAR HUSSAIN PKM TRAVELS (YESEEN HAJ GROUP),PKM TOWER, N H JUNCTION, PUTHANATHANI, OUNNATHALA P.O.,MALAPPURAM- 676552.
26 AYOOB HUSSAIN AYOOB ENTERPRISES, DOOR NO.XII/468,KKM TOWER,
WP(C)Nos.6524 of 2018 & con.cases 5 KADUNGATHUKUND, KALPANCHERRY P.O.,MALAPPURAM-676551.
27 ABDUL BARRI CHAKKALAKKUNNEL BAKKAH HAJJ UMRAH SERVICE, BAKKAH TOWER, ANAKKAYAM, MALAPPURAM-676509.
28 M.KOYASSAN HAJI NUSRATTH HAJJ GROUP TRAVEL & TOURS, 2ND FLOOR, KHADEJA COMPLEX, THIRUR, MALAPPURAM-676101.
29 NOUSHAD K.V.
ISLAHI HAJ & UMRAH SERVICE, 2ND FLOOR, CD TOWERS, ARAYIDATHU, PALAM, BY PASS ROAD, CALICUT-673004.
30 IKRAMUL HAQUE V.T.
SAHARA HAJ & HISTORY TRAVELS,CHANGUVETTY, KOTTAKKAL P.O., (HISTORY TOURS & TRAVELS),MALAPPURAM-676503.
31 SYED SALIHUDEEN KOYA THANGAL AL ABRAR HAJ & UMRAH SERVICE, 1ST FLOOR, AIWA COMPLEX, NEAR PAYYOLI BUS STAND, P.O.PAYYOLI-673522.
32 ABDULLA C.K.K.
COMFORT TRAVELS, 1ST FLOOR, SAJINA COMPLEX,MAVOOR ROAD, CALICUT-673004.
33 AHAMMED PUTHALATH ROLEX TRAVELS & TOURS, 1ST FLOOR, CRYSTAL HOUSE, OPP.
NEW BUS STAND, MAVOOR ROAD, CALICUT-673004.
34 ABDUL SAMAD KERALA ISLAM HAJ UMRAH SERVICE, 17/475 D-7, 3RD FLOOR, CITY TOWER, MAVOOR ROAD, CALICUT-673004.
35 MOIDEEN KODUVELIL SAMASTHA KERALA SUNNI YUVAJANA SANGHOM, SYS HAJ CELL, MARKAZ COMPLEX, I.G.ROAD, KOZHIKODE-673004.
36 AL HIND TOURS TRAVELS P LTD.
WESTERN TOURIST HOME COMPLEX, 1ST FLOOR, MAVOOR ROAD, CALICUT-673004,REP. BY ITS AUTHORISED SIGNATORY.
37 MOHAMMED SHABEER JAIHIND MARKETING, 4/231, 2ND FLOOR, ALANKAR BUILDING, BEYPORE P.O.,BEYPORE-673015.
38 MOHAMMED ALI P.K.
AL ABRAR TRAVEL SERVICE, MANGRATHODI CENTRE, KIZHAKKETHALA, MALAPPURAM-676519.
39 SALIH P.K.
SWALIH HAJJ UMRAH SERVICES TOURS & TRAVELS, DOOR NO.CE-309, NEAR MASJID BUILDING, NEAR OLD MUNICIPAL BUS STAND, KANNUR-670001.
40 MUSTHAFA EDATHADATHIL MALIK DEENAR HAJ SERVICE, KADUNGATHUKUNDU, KALPAKANCHERRY, MALAPPURAM-676551.
41 ALAVIKKUTTY KATTIVALAPPAN MALABAR HAJ GROUP SERVICE, THETTATH TOWER, AREACODE
WP(C)Nos.6524 of 2018 & con.cases 6 ROAD, EDAVANNAPPARA, CHERUVAYUR P.O.,VAZHAKKAD VIA, MALAPPURAM-673645.
42 UMMER KARUTHEDATH ARABIAN TRAVEL & HAJJ GROUP, 11/1483, 1ST FLOOR, SAJIDA TOURIST HOME, MALAPPURAM ROAD, KOTTAKKAL- 676503.
43 SHIHABUDDIN OLIYIL SHARAFFIYYA TRAVELS HAJJ & UMRAH, DOOR NO.2.795, 796, K T BUILDING, NEAR BUS STAND, KOTTAKKAL, MALAPPURAM- 676503.
44 LATHEEF FAISI SYS HAJ GROUP, SUNNI MAHAL, DOWN HILL, MALAPPURAM- 676519.
45 MOHAMMED ABDUL SATHAR AL FALAH TRAVELS & HAJ GROUP, 13/694, NEAR CENTRAL JUMA MASJID, PANDIKKAD ROAD, MANJERI, PIN-676121.
46 ABOOBACKER VATTAPARAMBIL NOOR JAMAL HAJ UMRA SERVICES, EDAPPAL ANGADI, EDAPPAL P.O.,MALAPPURAM-679576.
BY ADVS.
SRI.V.M.KURIAN SRI.MATHEW B. KURIAN SRI.K.T.THOMAS RESPONDENTS:
1 UNION OF INDIA REP. BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001.
2 THE SECRETARY MINISTRY OF EXTERNAL AFFAIRS GOVERNMENT OF INDIA, NORTH BLOCK,NEW DELHI-110001.
3 THE SECRETARY MINISTRY OF MINORITY AFFAIRS GOVERNMENT OF INDIA, NORTH BLOCK,NEW DELHI-110001.
4 THE SUPERINTENDANT PREVENTION OFFICE OF THE COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE, C.R. BUILDING, MANANCHIRA, CALICUT-673001, KERALA.
5 THE SUPERINTENDANT OFFICE OF THE SUPERINTENDANT OF CENTRAL TAX,CENTRAL EXCISE, CUSTOMS & SERVICE TAX, EKM I RANGE, GST BHAVAN, KATHRIKADAVU, KALOOR, KOCHI-17.
6 THE SUPERINTENDANT OFFICE OF THE SUPERINTENDANT OF CENTRAL TAX,KOTHAMANGALAM RANGE BUILDING, ARAKKUZHA ROAD, P.O.JUNCTION, MUVATTUPUZHA, KOCHI-686661.
WP(C)Nos.6524 of 2018 & con.cases 7 BY ADVS.
ASSISTANT SOLICITOR GENERAL SREELAL WARRIAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.01.2024, ALONG WITH WP(C).6524/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)Nos.6524 of 2018 & con.cases 8 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 4TH DAY OF JANUARY 2024 / 14TH POUSHA, 1945 WP(C) NO. 5062 OF 2018 PETITIONERS:
1 FADHIL GROUP TOURS & TRAVELS 1ST FLOOR, KEYIS COMPLES, NARANPURAM, THALASSERY,KANNUR - 670101, REP. BY ITS PARTNER SRI.MUNEEZ A.
2 ABDUL AZEEZ K.P.
AL HARAMAINY HAJ GROUP KARUVALLY,PATHIKKAL BUILDING, POST RAMAPURAM,MALAPPURAM -679321.
3 M.P.MOHAMMED THAIBAH TRAVELS MALAPPURAM, OPX/248 G, THANGALS BUILDING, OTHUNKAL P.O.,MALAPPURAM - 676528.
4 ABDUL SALAM C.T SALAMATH HAJJ GROUP, 4/231 E, 2ND FLOOR,ALANKAR BUILDING, BEYPORE, KOZHIKODE-673015.
5 MUHAMMED MAHEEN INDIAN HAJJ SERVICE CORPORATION, SANTHOSH COMPLEX,TC 41/247, MANACAUD P.O., TRIVANDRUM - 695009.
6 MUHIYADEEN M.Z SYED EBRAHIM BADSHAH HAJ UMRAH SERVICES,OPP.CENTRAL JUMA MASJID, P.O.NATTIKA,TRIPRAYAR, THRISSUR - 680 566.
7 ABDUL RAHMAN BARAKKATH HAJJ GROUP, RAMAPURAM P.O.,MALAPPURAM - 679350.
8 MOOSA KUNNATHU AL AMEEN TOURS & TRAVELS, AP-3/473 B, NOOR COMPLEX,THURUKKAD P.O., MALAPPURAM, PIN- 679350.
9 ANWAR HUSSEIN HIRA HAJJ & UMRAH SERVICE, VATTACHIRA COMPLEX,ANGADIPPURAM P.O., MALAPPURAM -679321.
10 USMAN POKKAVIL MANSHAH HAJ GROUP, AYANIKKODE, P.O. PORUR,MALAPPURAM - 679339.
11 C.P.ABOOBACKER DARIMI AL BADR HAJJ & UMRAH SERVICE,H.O.PUMP BUILDING, NEAR BHOJ PETROL,CHANDAKUNNU, NILAMBUR P.O., MALAPPURAM - 679329.
WP(C)Nos.6524 of 2018 & con.cases 9 12 SUDHEENDRA BABU AKBAR TRAVEL & TOURS, NOORJEHAN BUILDING,OP.AVHS, PONNANI, MALAPPURAM - 679577.
BY ADVS.
SRI.V.M.KURIAN SRI.MATHEW B. KURIAN SRI.K.T.THOMAS RESPONDENTS:
1 UNION OF INDIA REP.BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001.
2 THE SECRETARY MINISTRY OF EXTERNAL AFFAIRS,GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001.
3 THE SECRETARY MINISTRY OF MINORITY AFFAIRS, GOVERNMENT OF INDIA,NORTH BLOCK, NEW DELHI - 110 001.
4 THE SUPERINTENDANT PREVENTION OFFICE OF THE COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE, C.R.BUILDING, MANANCHIRA, CALICUT - 673 001,KERALA.
5 THE SUPERINTENDANT OF GST CENTRAL EXCISE THIRUVALLAM RANGE, 11ND FLOOR, SHRYEYAS BUILDING,GPO LANE, THIRUVANANTHAPURAM - 695001.
6 THE ASSISTANT COMMISSIONER OF CENTRAL TAX CENTRAL EXCISE THRISSUR DIVISION, ST NAGAR, THRISSUR - 680001.
ADV.SREELAL N.WARRIER -SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.01.2024, ALONG WITH WP(C).6524/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)Nos.6524 of 2018 & con.cases 10 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 4TH DAY OF JANUARY 2024 / 14TH POUSHA, 1945 WP(C) NO. 5660 OF 2018 PETITIONERS:
1 M/S. SHUKRIYA TRAVELS P LTD.
13/669/C, RAILWAY STATION LINK ROAD,CALICUT 673002, REPRESENTED BY ITS MANAGING DIRECTR, SRI. K.KAMIL ABOOBACKER 2 ABDUL KHALIK P/P. PROPRIETOR,GOODHOPE ENTERPRISES, KHADEEJA MALL, AIRPORT ROAD,MALAPPURAM 676637 BY ADVS.
SRI.V.M.KURIAN SRI.MATHEW B. KURIAN SRI.K.T.THOMAS RESPONDENTS:
1 UNION OF INDIA REPRESENTED BY THE SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NORTH BLOCK,NEW DELHI 110001 2 THE SECRETARY MINISTRY OF EXTERNAL AFFAIRS,GOVERNMENT OF INDIA, NORTH BLOCK,NEW DELHI 110001 3 THE SECRETARY MINISTRY OF MINORITY AFFAIRS,GOVERNMENT OF INDIA, NORTH BLOCK,NEW DELHI 110001 4 THE SUPERINTENDANT PREVENTION OFFICE OF THE COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE,C.R.BUILDING, MANANCHIRA, CALICUT 673001, KERALA BY ADVS.
SRI.K.A.BALAN, CGC SREELAL WARRIAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.01.2024, ALONG WITH WP(C).6524/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)Nos.6524 of 2018 & con.cases 11 JUDGMENT Dated this the 4th day of January, 2024 These writ petitions had been filed by Haj Group Organisers (HGOs) who are Private Tour Operators organizing the haj pilgrimage. The claim of the petitioners is that they are entitled for exemption from payment of the service tax on the same received by them from haj pilgrims while organizing their pilgrimages. The petitioners have challenged summons and notices issued in Exts.P11 to P14 and subsequent orders passed thereon.
2.
The issue regarding payment of service tax by private tour operators organizing Haj pilgrimages is no longer res-integra. The Supreme Court has comprehensively decided the said issue against the petitioners in its judgment in the case of All India Haj Umrah tour Organizer Association Mumbai V. Union of India [(2023) 2 SCC 484].
WP(C)Nos.6524 of 2018 & con.cases 12 Considering that the issue has already been decided against the petitioners, nothing survives in these writ petitions to be adjudicated by this Court. Thus, these writ petitions are hereby dismissed.
Sd/- DINESH KUMAR SINGH JUDGE AP
WP(C)Nos.6524 of 2018 & con.cases 13 APPENDIX OF WP(C) 6524/2018 PETITIONER EXHIBITS EXHIBIT P1- TRUE COPY OF THE GUIDELINES DATED 20/12/2016 ISSUED BY GOVERNMENT OF INDIA.
EXHIBIT P2- TRUE COPY OF THE GUIDELINES DATED 07/06/2017 ISSUED BY GOVERNMENT OF INDIA.
EXHIBIT P3- TRUE COPY OF THE TRANSLATION OF AGREEMENT OF ACCOMODATION DATED 11/09/2014 ENTERED INTO BY 1ST PETITIONER IN SAUDI ARABIA.
EXHIBIT P4- TRUE COPY OF THE RECEIPT DATED 28/08/2014 ISSUED IN FAVOUR OF 1ST PETITIONER IN SAUDI ARABIA.
EXHIBIT P5- TRUE COPY OF THE CIRCULAR DATED 29/05/2017 ISSUED BY HAJ COMMITTEE OF INDIA.
EXHIBIT P6- TRUE COPY OF THE AGREEMENT FOR HAJ DATED 30/08/2014 BETWEEN 1ST PETITIONER AND PILGRIM.
EXHIBIT P7- TRUE COPY OF THE NOTICE DATED 27/11/2017 ISSUED BY 4TH RESPONDENT TO 1ST PETITIONER.
EXHIBIT P8- TRUE COPY OF THE CIRCULAR DATED 22/08/2014 ALONGWITH NOTIFICATION DATED 20/08/2014 ISSUED BY GOVERNMENT OF INDIA.
EXHIBIT P9- TRUE COPY OF THE REPLY DATED 20/10/2017 SUBMITTED BY 1ST PETITIONER.
EXHIBIT P10- TRUE COPY OF THE ORDER DATED 15/02/2018 IN WP(C( NO.5062/2018.
EXHIBIT P11- TRUE COPY OF THE SUMMONS DATED 25/01/2018 ISSUED BY 4TH RESPONDENT TO 1ST PETITIONER.
EXHIBIT P12- TRUE COPY OF THE SUMMONS DATED 25/01/2018 ISSUED BY 4TH RESPONDENT TO 2ND PETITIONER.
EXHIBIT P13- TRUE COPY OF THE NOTICE DATED 13/11/2017 ISSUED BY 5TH RESPONDENT TO 3RD PETITIONER.
EXHIBIT P14- TRUE COPY OF THE SUMMONS DATED 25/01/2018 ISSUED BY 4TH RESPONDENT TO 4TH PETITIONER.
WP(C)Nos.6524 of 2018 & con.cases 14 APPENDIX OF WP(C) 4111/2018 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE GUIDELINES DATED 20.12.2016 ISSUED BY GOVERNMENT OF INDIA.
EXHIBIT P2 TRUE COPY OF THE GUIDELINES DATED 07.06.2017 ISSUED BY GOVERNMENT OF INDIA.
EXHIBIT P3 TRUE COPY OF THE TRANSLATION OF AGREEMENT FOR ACCOMMODATION DATED 03.08.2016 ENTERED INTO BY 16TH PETITIONER AND NABEEL ALI HASAN AKBAR IN SAUDI ARABIA.
EXHIBIT P4 TRUE COPY OF THE TRANSLATION OF AGREEMENT FOR ACCOMMODATION DATED 03.08.2016 ENTERED INTO BY 16TH PETITIONER AND ALI MOHAMMED NOOR SALEH IN SAUDI ARABIA.
EXHIBIT P5 TRUE COPY OF THE TRANSLATION OF AGREEMENT FOR CATERING DATED NIL ENTERED IN SAUDI ARABIA.
EXHIBIT P6 TRUE COPY OF THE CIRCULAR DATED 29.05.2017 ISSUED BY HAJ COMMITTEE OF INDIA.
EXHIBIT P7 TRUE COPY OF THE AGREEMENT DATED 29.07.2017 ENTERED INTO BY 16TH PETITIONER WITH A PILGRIM.
EXHIBIT P8 TRUE COPY OF THE NOTICE DATED 20.09.2017 ISSUED BY 3RD RESPONDENT TO 9TH PETITIONER.
EXHIBIT P9 TRUE COPY OF THE CIRCULAR DATED 22.08.2014 ALONG WITH NOTIFICATION DATED 20.08.2014 ISSUED BY GOVT. OF INDIA.
EXHIBIT P10 TRUE COPY OF THE ORDER DATED 21.12.2017 IN W.P.(C) NO.41513/2017.
EXHIBIT P11 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 1ST PETITIONER.
EXHIBIT P12 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 2ND PETITIONER.
EXHIBIT P13 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 3RD PETITIONER.
EXHIBIT P14 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 4TH PETITIONER.
EXHIBIT P15 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 5TH PETITIONER.
EXHIBIT P16 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 6TH RESPONDENT TO 1ST PETITIONER.
EXHIBIT P17 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 7TH PETITIONER.
EXHIBIT P18 TRUE COPY OF THE SUMMONS DATED 25.01.2018
WP(C)Nos.6524 of 2018 & con.cases 15 ISSUED BY 4TH RESPONDENT TO 8TH PETITIONER.
EXHIBIT P19 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 9TH PETITIONER.
EXHIBIT P20 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 10TH PETITIONER.
EXHIBIT P21 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 11TH PETITIONER.
EXHIBIT P22 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 12TH RESPONDENT TO 1ST PETITIONER.
EXHIBIT P23 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 13THE PETITIONER.
EXHIBIT P24 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 14TH PETITIONER.
EXHIBIT P25 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 15TH PETITIONER.
EXHIBIT P26 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 16TH PETITIONER.
EXHIBIT P27 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 17TH PETITIONER.
EXHIBIT P28 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 18TH PETITIONER.
EXHIBIT P29 TRUE COPY OF THE SUMMONS DATED 16.01.2018 ISSUED BY 5TH RESPONDENT TO 19TH PETITIONER.
EXHIBIT P30 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 20TH PETITIONER.
EXHIBIT P31 TRUE COPY OF THE NOTICE DATED 15.11.2017 ISSUED BY 6TH RESPONDENT TO 21ST PETITIONER.
EXHIBIT P32 TRUE COPY OF THE NOTICE DATED 20.09.2017 ISSUED BY 4TH RESPONDENT TO 22ND PETITIONER.
EXHIBIT P33 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 23RD PETITIONER.
EXHIBIT P34 TRUE COPY OF THE SUMMONS DATED 25.01.2018
WP(C)Nos.6524 of 2018 & con.cases 16 ISSUED BY 4TH RESPONDENT TO 24TH PETITIONER.
EXHIBIT P35 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 25TH PETITIONER.
EXHIBIT P36 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 26TH PETITIONER.
EXHIBIT P37 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 27TH PETITIONER.
EXHIBIT P38 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 28TH PETITIONER.
EXHIBIT P39 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 29TH PETITIONER.
EXHIBIT P40 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 30TH PETITIONER.
EXHIBIT P41 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 31ST PETITIONER.
EXHIBIT P42 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 32ND PETITIONER.
EXHIBIT P43 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 33RD PETITIONER.
EXHIBIT P44 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 34TH PETITIONER.
EXHIBIT P45 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 35TH PETITIONER.
EXHIBIT P46 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 36TH PETITIONER.
EXHIBIT P47 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 37TH PETITIONER.
EXHIBIT P48 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 38TH PETITIONER.
EXHIBIT P49 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 39TH
WP(C)Nos.6524 of 2018 & con.cases 17 PETITIONER.
EXHIBIT P50 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 40TH PETITIONER.
EXHIBIT P51 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 41ST PETITIONER.
EXHIBIT P52 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 42ND PETITIONER.
EXHIBIT P53 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 43RD PETITIONER.
EXHIBIT P54 TRUE COPY OF THE SUMMONS DATED 27.11.2017 ISSUED BY 4TH RESPONDENT TO 44TH PETITIONER.
EXHIBIT P55 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 45TH PETITIONER.
EXHIBIT P56 TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 46TH PETITIONER.
WP(C)Nos.6524 of 2018 & con.cases 18 APPENDIX OF WP(C) 5062/2018 PETITIONER EXHIBITS EXHIBIT-P1:
TRUE COPY OF THE GUIDELINES DATED 20.12.2016 ISSUED BY GOVERNMENT OF INDIA.
EXHIBIT-P2:
TRUE COPY OF THE GUIDELINES DATED 07.06.2017 ISSUED BY GOVERNMENT OF INDIA.
EXHIBIT-P3:
TRUE COPY OF THE TRANSLATION OF AGREEMENT FOR ACCOMODATION DATED 10.08.2016 ENTERED INTO BY 16TH PETITIONER AND YASEEN HAMSA YASEEN QUADRI IN SAUDI ARABIA.
EXHIBIT-P4:
TRUE COPY OF THE TRANSLATION OF AGREEMENT FOR ACCOMODATION DATED 05.09.2015 ENTERED INTO BY 1ST PETITIONER AND MARSOUQ AL ALI IN SAUDI ARABIA.
EXHIBIT-P5:
TRUE COPY OF THE TRANSLATION OF AGREEMENT FOR ACCOMODATION 10.08.2016 IN SAUDI ARABIA.
EXHIBIT-P6:
TRUE COPY OF THE CIRCULAR DATED 29.05.2017 ISSUED BY HAJ COMMITTEE OF INDIA.
EXHIBIT-P7:
TRUE COPY OF AGREEMENT DATED 03.08.2015 ENTERED INTO BY 1ST PETITIONER WITH A PILGRIM.
EXHIBIT-P8:
TRUE COPY OF THE NOTICE DATED 20.09.2017 ISSUED BY 4TH RESPONDENT TO 2ND PETITIONER.
EXHIBIT-P9:
TRUE COPY OF THE CIRCULAR DATED 22.08.2014 ALONGWITH NOTIFICATION DATED 20.08.2014 ISSUED BY GOVT. OF INDIA.
EXHIBIT-P10:
TRUE COPY OF THE ORDER DATED 21.12.2017 IN W.P.(C) NO.41513/2017.
EXHIBIT-P11:
TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 1ST PETITIONER.
EXHIBIT-P12:
TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 2ND PETITIONER.
EXHIBIT-P13:
TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 3RD PETITIONER.
EXHIBIT-P14:
TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 4TH PETITIONER.
EXHIBIT-P15:
TRUE COPY OF THE NOTICE DATED 01.02.2018 ISSUED BY 5TH RESPONDENT TO 5TH PETITIONER.
EXHIBIT-P16:
TRUE COPY OF THE NOTICE DATED 13.11.2017 ISSUED BY 6TH RESPONDENT TO 6TH PETITIONER.
EXHIBIT-P17:
TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 7TH PETITIONER.
EXHIBIT-P18:
TRUE COPY OF THE SUMMONS DATED 25.01.2018
WP(C)Nos.6524 of 2018 & con.cases 19 ISSUED BY 4TH RESPONDENT TO 8TH PETITIONER.
EXHIBIT-P19:
TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 9TH PETITIONER.
EXHIBIT-P20:
TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 10TH PETITIONER.
EXHIBIT-P21:
TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 11TH PETITIONER.
EXHIBIT-P22:
TRUE COPY OF THE SUMMONS DATED 25.01.2018 ISSUED BY 4TH RESPONDENT TO 12TH PETITIONER.
WP(C)Nos.6524 of 2018 & con.cases 20 APPENDIX OF WP(C) 5660/2018 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE GUIDELINES DATED 20.12.2016 ISSUED BY GOVERNMENT OF INDIA EXHIBIT P2 TRUE COPY OF THE GUIDELINES DATED 07.06.2017 ISSUED BY GOVERNMENT OF INDIA EXHIBIT P3 TRUE COPY OF THE TRANSLATION OF AGREEMENT FOR ACCOMADATION DATED 17.08.2016 ENTERED INTO BY 1ST PETITIONER IN SAUDI ARABIA EXHIBIT P4 TRUE COPY OF THE TRANSLATION OF AGREEMENT FOR ACCOMODATION DATED 03.08.2016 ENTERED INTO BY 1ST PETITIONER IN SAUDI ARABIA EXHIBIT P5 TRUE COPY OF THE TRANSLATION OF AGREEMENT FOR ACCOMDATION 15.08.2016 ENTERED INTO BY 1ST PETITIONER IN SAUDI ARABIA EXHIBIT P6 TRUE COPY OF THE CIRCULAR DATED 29.05.2017 ISSUED BY HAJ COMMITTEE OF INDIA EXHIBIT P7 TRUE COPY OF THE NOTICE DATED 20.09.2017 ISSUED BY 4TH RESPONDENT TO 2ND PETITIONER EXHIBIT P8 TRUE COPY OF THE NOTICE DATED 17.10.2017 ISSUED BY 4TH RESPONDENT TO 2ND PETITIONER EXHIBIT P9 TRUE COPY OF THE CIRCULAR DATED 22.08.2014 ALONGWITH NOTIFICATION DATED 20.8.2014 ISSUED BY GOVT. OF INDIA EXHIBIT P10 TRUE COPY OF THE ORDER DATED 15.02.2018 IN WPC.NO. 5062/2018 EXHIBIT P11 TRUE COPY OF THE SUMMONS DATED 29.01.2018 ISSUED BY 4TH RESPONDENT TO 2ND PETITIONER EXHIBIT P12 TRUE COPY OF THE SUMMONS DATED 09.02.2018 ISSUED BY 4TH RESPONDENT TO 1ST PETITIONER