Arun M.K. vs. Additional Chief Secretary TO Government
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V MONDAY, THE 18TH DAY OF SEPTEMBER 2023 / 27TH BHADRA, 1945 WP(C) NO. 30500 OF 2023 PETITIONER/S: 1 ARUN M.K. AGED 34 YEARS S/O. KRISHNAN NAIR M.S., MUNDAKKAL HOUSE, MEMMUGHOM, MANEED P.O, PIRAVOM, ERNAKULAM DISTRICT, KERALA-686 664, PRESENTLY WORKING AS STATE TAX OFFICER(WORKS CONTRACT), PEN 870118, OFFICE OF THE JOINT COMMISSIONER OF STATE TAX, KERALA STATE GOODS AND SERVICES TAX DEPARTMENT ERNAKULAM DISTRICT, KERALA., PIN - 682015 2 KRISHNAN NAIR M.S. AGED 67 YEARS S/O. SANKARAN NAIR. MUNDAKKAL HOUSE, MEMMUGHOM, MANEED P.O, PIRAVOM, ERNAKULAM DISTRICT, KERALA., PIN - 686664 BY ADVS. M.R.DHANIL SENITTA P. JOJO RESPONDENT/S: 1 ADDITIONAL CHIEF SECRETARY TO GOVERNMENT TAXES (D) DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, KERALA., PIN - 695001 2 THE SECRETARY HEALTH AND FAMILY WELFARE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, KERALA., PIN - 695001 3 THE SECRETARY FINANCE (LOANS) DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, KERALA., PIN - 695001 4 THE DIRECTOR DIRECTORATE OF HEALTH SERVICES, VANJIYOOR P.O, THIRUVANANTHAPURAM., PIN - 695035 5 THE SPECIAL COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLPPALAM, KARAMANA P.O, THIRUVANANTHAPURAM., PIN - 695002 6 THE JOINT COMMISSIONER OFFICE OF THE JOINT COMMISSIONER OF STATE TAX, KERALA STATE GOODS AND SERVICES TAX DEPARTMENT ERNAKULAM., PIN - 682015 7 THE STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY TO GOVERNMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, KERALA.,
WP(C) NO. 30500 OF 2023 2 PIN - 695001 8 THE SAMARITAN HOSPITAL REPRESENTED BY ITS MANAGER/ MANAGING DIRECTOR, PAZHANGANAD, KIZHAKKAMBALAM, ALUVA, KOCHI., PIN - 683562 OTHER PRESENT: SMT SURYA BINOY, SR. GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 30500 OF 2023 3 JUDGMENT The petitioners have approached this Court seeking the following reliefs: i) Issue a writ of certiorari, order or direction to quash Ext.P9 dt. 29.5.2023 by finding that it is illegal. ii) Direct the respondents 1 to 7 to consider and allow the Ext. P7 application for reimbursement of the amount incurred for the medical attendance/treatment of the 2nd petitioner. iii) Set aside Ext.P10 issued by the 5th respondent by finding it as illegal. iv) Set aside Ext.P11 Circular by finding that it is issued in contrary to the provisions of the Kerala Government Servants Medical Attendance Rules 1960. 2. The 1st petitioner is working in the Government service. He is aggrieved by the rejection of the application for reimbursement of expenses incurred by him for the treatment of his father, the 2nd respondent herein. He challenges Ext.P9 decision taken by the Government and contends that the same is not legally sustainable.
Smt. Surya Benoy, the learned government pleader, submitted that the petitioner be relegated to the juri iction, powers, and authority of the State Administrative Tribunal as the claims raised by the petitioner fall under Section 15 of the Administrative Tribunals Act, 1985. 4. I have heard the submissions advanced.
Section 15 of the Administrative Tribunals Act details the juri iction,
WP(C) NO. 30500 OF 2023 4 powers, and authority of State Administrative Tribunals. Section 15(1) states that save as otherwise expressly provided in the said Act, the Administrative Tribunal shall exercise, on and from the appointed day, all the juri iction, powers, and authority exercisable immediately before that date by all courts (except Supreme Court) in relation to the matters specified therein. The Apex Court has held that the Tribunal created under 323A and 323B of the constitution possesses the competence to test the constitutional validity of the Statutory provisions and Rules. It was held that it would not be open for litigants to directly approach the High Court even in cases where they question the vires of statutory legislations (except where the legislation which creates the particular Tribunal is challenged) by overlooking the juri iction of the concerned Tribunal. In that view of the matter, I hold that the challenge mounted by the petitioners in this writ petition has to be raised before the Statutory Tribunal. Reserving the rights of the petitioners to approach the Statutory Tribunal to redress their grievance, this writ petition is disposed of. RAJA VIJAYARAGHAVAN V JUDGE RK
WP(C) NO. 30500 OF 2023 5 APPENDIX OF WP(C) 30500/2023 PETITIONER EXHIBITS Exhibit P1OF THE REFERRAL FORM FROM A.P. VARKEY MISSION HOSPITAL, DATED 28/07/2021. Exhibit P2OF THE DISCHARGE CARD FROM MALANKARA ORTHODOX SYRIAN CHURCH MEDICAL COLLEGE HOSPITAL, DATED 28/07/2021 Exhibit P3OF THE MEDICAL BILL ISSUED FROM SAMARITAN HOSPITAL DATED 28/07/2021 Exhibit P4OF THE MEDICAL BILL ISSUED FROM SAMARITAN HOSPITAL DATED 30/07/2021 Exhibit P5OF THE MEDICAL BILL ISSUED FROM SAMARITAN HOSPITAL DATED 02/08/2021 Exhibit P6OF THE DISCHARGE SUMMARY DATED 02/08/2021 FROM THE SAMARITAN HOSPITAL Exhibit P7OF THE REPRESENTATION BY THE 1ST PETITIONER TO THE SECRETARY, TAXES DEPARTMENT ALONG WITH NECESSARY ENCLOSURES, DATED 17/09/2021 Exhibit P8OF THE LETTER NO. (L.DIS)M.R 1-71105/2021/HDD ISSUED BY THE 4TH RESPONDENT TO THE 6TH RESPONDENT DATED 24/08/2022 Exhibit P9OF THE ORDER OF THE ADDITIONAL CHIEF SECRETARY, TAXES(D) DEPARTMENT, GOVERNMENT OF KERALA DATED 29/05/2023 Exhibit P10OF THE PROCEEDINGS/COMMUNICATION OF THE SPECIAL COMMISSIONER ISSUED TO THE JOINT COMMISSIONER, DATED 07/06/2023 Exhibit P11OF THE CIRCULAR NO. 34/2020/FIN. OF THE FINANCE (LOANS) DEPARTMENT OF THE GOVERNMENT OF KERALA DATED 12/06/2020
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.