Jayakumar vs. Joint Registrar Of Co-Operative Societies

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WP(C)/20189/2018HC KeralaGSTCNR KLHC01051776201810 January 2019Bench: HONOURABLE MRS. JUSTICE ANU SIVARAMAN4 pages
For Petitioner: SRI.T.A.SHAJI (SR.), SRI.ATHUL SHAJI, SRI.S.ABHILASH VISHNUFor Respondent: SR.GP B VINOD

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN THURSDAY, THE 10TH DAY OF JANUARY 2019 / 20TH POUSHA, 1940 WP(C).No. 20189 of 2018 PETITIONER: JAYAKUMAR, S/O.BALAN, AGED 48 YEARS, KANNOLY HOUSE, EDAPPALAM,PATTIKKAD P O, THRISSUR-680652. BY ADVS. SRI.T.A.SHAJI (SR.) SRI.ATHUL SHAJI SRI.S.ABHILASH VISHNU RESPONDENTS: 1 JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES THRISSUR, COLLECTORATE,AYYANTHOLE, THRISSUR,PIN-680003. 2 THE NADATHARA FARMERS SERVICE-CO-OPERATIVE BANK LTD NO.3499 H.O.POOCHUTTY, NADATHARA P O, THRISSUR-680751,REPRESENTED BY ITS MANAGING DIRECTOR. 3 THE PRESIDENT THE NADATHRA FARMERS SERVICE-CO-OPERATIVE BANK LTD NO.3499,H.O.POOCHUTTY, NADATHARA P O, THRISSUR- 680751. 4 STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,CO-OPERATION(C) DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM, PIN-695001. BY ADV. SRI.M.SASINDRAN, R2 and R3 OTHER PRESENT: SR.GP B VINOD THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 20189 of 2018 2

JUDGMENT Petitioner has approached this Court seeking the following prayers:- “i) issue a writ of mandamus or any other writ order or direction commanding the 2nd and 3rd respondents to release an amount of Rs. 40,64,000/- (Rupees Forty Lakhs and Sixty Four Thousand only) which has been withheld in respect of the civil works done as per Ext.P1 agreement, duly certified by Ext.P4 work statement forthwith with a further direction to the 1st respondent to ensure the same; ii) issue a writ of mandamus or any other writ order or direction commanding the 1st respondent to consider and pass orders on Ext.P5 representation on merits forthwith.” 2.Heard the learned Senior Counsel appearing for the petitioner and the learned counsel appearing for respondents 2 and 3 as well as the learned Government Pleader.

3.

It is submitted by the learned Senior Counsel appearing for the petitioner that amounts are due to the petitioner from respondents 2 and 3. It is submitted that the only dispute between the parties is with regard to the payment of GST in terms of the agreement entered into between the parties. It is WP(C).No. 20189 of 2018 3 submitted by the learned Senior Counsel for the petitioner that only the taxes, as are applicable, as on the date of signing of Ext.P1 agreement would be liable to be paid by the petitioner.

4.

A counter affidavit has been placed on record by respondents 2 and 3, wherein it is stated that going by the terms of the agreement itself, all taxes have to be paid by the petitioner and therefore the contentions cannot be accepted. Since the liability of the respondents to pay the amount of GST is disputed, I am of the opinion that issue has to be raised before the competent authority in terms of Section 69 of the Kerala Co-operative Societies Act. It is made clear, that if a dispute is raised by the petitioner, the same shall be disposed of without undue delay .

This writ petition is ordered accordingly. ANU SIVARAMAN JUDGE rmm

WP(C).No. 20189 of 2018 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE AGREEMENT ENTERED INTO BETWEEN THE PETITIONER AND 3RD RESPONDENT ON 4.10.2016. EXHIBIT P1(A)OF THE WRITTEN ENDORSEMENT DATED NIL EXTENDING THE PERIOD OF EXT P1 AGREEMENT. EXHIBIT P2OF THE REPRESENTATION DATED 6.10.2017 SUBMITTED TO THE 2ND AND 3RD RESPONDENTS. EXHIBIT P3OF THE REPRESENTATION DATED 18.10.2017 SUBMITTED TO THE 2ND AND 3RD RESPONDENTS. EXHIBIT P4OF THE BUILDING WORK STATEMENT NIL DULY CERTIFIED BY THE ASSISTANT EXECUTIVE ENGINEER OF THE L.S.G.D. EXHIBIT P5OF THE REPRESENTATION DATED 13.06.2018 SUBMITTED TO THE 1ST RESPONDENT. RESPONDENTS EXHIBITS EXHIBIT R2(a):- AOF THE ENDORSEMENT IN RESPECT OF THE PAYMENT EFFECTED BY THE THIS RESPONDENT TO THE PETITIONER. //// P.A. TO JUDGE

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.