New Trichur Suhurutham Chits (Kerala) (P) LTD. vs. State Of Kerala - Kerala High Court, 18 September 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE SMT. JUSTICE P.V.ASHA FRIDAY, THE 18TH DAY OF SEPTEMBER 2020 / 27TH BHADRA, 1942 WP(C).No.18586 OF 2020(W) PETITIONERS: 1 NEW TRICHUR SUHURUTHAM CHITS (KERALA) (P) LTD., DOOR NO.543 B, NEW TRICHUR TOWERS, P.O.KANDASSANKADAVU, THRISSUR-680613, REPRESENTED BY ITS MANAGING DIRECTOR, SHRI. VARGHESE JOSE THANIKKAL. 2 FATHIMANATHA KURIES (P) LTD., KOTTEKAD, THRISSUR-680013, REPRESENTED BY ITS CHAIRMAN, SHRI. DAVID GEORGE KANNANAICKAL. 3 OLARIKKARA KURIES PVT. LTD., VIII/28, OLARIKKARA PULLAZHI P.O., THRISSUR-680012, REPRESENTED BY ITS CHAIRMAN, SHRI. V.T.GEORGE. 4 ST.GEORGE CHITTIES (KARAKKATTU) PVT. LTD., H.O.KARAKKATTU BUILDINGS, KANINADU P.O., PUTHENCRUZ, ERNAKULAM-682310, REPRESENTED BY ITS MANAGING DIRECTOR, SHRI. K.P.GEEVARGHESE BABU. 5 GENTLEMAN CHIT FUNDS COMPANY (INDIA) PVT. LTD., GENTLEMAN APARTMENTS, ANAND BAZAR, MARKET ROAD, THALAYOLAPARAMBU-686605, REPRESENTED BY ITS MANAGING DIRECTOR, SHRI. K.BABU. 6 MANICKANAMPARAMBIL CHITTIES PVT. LTD., UDAYAMPEROOR, NADAKKAVU P.O., UDAYAMPEROOR, ERNAKULAM-680307, REPRESENTED BY ITS MANAGING DIRECTOR, SHRI. JOJI MATHEW. BY ADVS. SRI.K.P.DANDAPANI (SR.) SRI.RAMEEZ NOOH SRI.MILLU DANDAPANI W.P.(C) Nos.18586 and 18908 of 2020 2 RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY THE ADDL. CHIEF SECRETARY (FINANCE AND TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 INSPECTOR GENERAL OF REGISTRATION/REGISTRAR OF CHITS, DEPARTMENT OF REGISTRATION, VANCHIYOOR, THIRUVANANTHAPURAM-695035. 3 STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY TO GOVERNMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 THE COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, STATE GOODS AND SERVICE TAXES DEPARTMENT, KARAMANA P.O., TRIVANDRUM-695002. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.09.2020, ALONG WITH WP(C).18908/2020(K), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) Nos.18586 and 18908 of 2020 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE SMT. JUSTICE P.V.ASHA FRIDAY, THE 18TH DAY OF SEPTEMBER 2020 / 27TH BHADRA, 1942 WP(C).No.18908 OF 2020(K) PETITIONER: SADHU SAMRAKSHANA SAMGHAM KURIES LIMITED, REGD. OFFICE: DOOR NO.1/673, FIRST FLOOR, SADHU SAMRAKSHANA SANGHAM BUILDING COMPLEX, OLLUR, THRISSUR-680306, REPRESENTED BY ITS CHAIRMAN, FR. JOSE FRANCIS KONIKKARA. BY ADVS. SRI.A.JAYASANKAR SRI.MANU GOVIND RESPONDENTS: 1 THE STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE ADDITIONAL CHIEF SECRETARY (FINANCE AND TAXES), SECRETARIAT, THIRUVANANTHAPURAM-695001. 3 INSPECTOR GENERAL OF REGISTRATION CUM REGISTRAR OF CHITS, REGISTRATION DEPARTMENT, VANCHIYOOR, THIRUVANANTHAPURAM-695035. 4 THE COMMISSIONER OF COMMERCIAL TAXES, COMMERCIAL TAXES DEPARTMENT, KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, KARAMANA P.O., THIRUVANANTHAPURAM-695002. BY ADV. SMT.VINITHA.B., GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.09.2020, ALONG WITH WP(C).18586/2020(W), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) Nos.18586 and 18908 of 2020 4

JUDGMENT Both these writ petitions are filed seeking the following reliefs: W.P.(C) No.18586/2020 “i) issue a writ of certiorari or any other appropriate writ, order or direction, quashing Exhibits P2 & P3, ii) issue a writ of mandamus or any other appropriate writ, order or direction, directing the 1st respondent to modify the restrictions imposed vide Exts.P2 & P3. iii) pass such other appropriate writ, order or direction, as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case, iv) award costs of the proceedings to the petitioners.” W.P.(C) No.18908/2020 “i. quash Exhibit P2 to the extent restricts the petitioner from doing chitty business; or in the alternative, ii. declare that the permission granted to KSFE by Exhibit P3 would be applicable to the petitioner as well for the transactions mentioned therein, and iii. pass such any other direction, order or W.P.(C) Nos.18586 and 18908 of 2020 5 reliefs, as this Hon'ble Court may deem fit in the interest of justice, equity and good conscience.”

The learned Government Pleader made available a copy of the letter no.M2/146/2020/TD issued by the Government dated 16.09.2020, by which the other chitty companies are also allowed to conduct chitty auction observing COVID protocols.

Therefore there cannot be any further grievances for the petitioners. Accordingly, these writ petitions are closed. P.V.ASHA ww JUDGE

W.P.(C) Nos.18586 and 18908 of 2020 6 APPENDIX OF WP(C) 18586/2020 PETITIONERS' EXHIBITS: EXHIBIT P1OF THE GOVERNMENT ORDER NO.G.O. (RT)347/2020/TAXES DATED 25.05.2020. EXHIBIT P2OF THE ORDER NO.H2/146/2020/TAXES DATED 31.7.2020 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3OF THE CLARIFICATION ORDER NO.H2/146/2020/TAXES DATED 26.8.2020 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4OF THE ORDER NO.GO(RT)519/2020/ TAXES DATED 13.8.2020. EXHIBIT P5OF THE REPRESENTATION DATED 17.8.2020 SUBMITTED BEFORE THE 2ND RESPONDENT BY ALL KERALA ASSOCIATION OF CHIT FUNDS.

W.P.(C) Nos.18586 and 18908 of 2020 7 APPENDIX OF WP(C) 18908/2020 PETITIONER'S EXHIBITS: EXHIBIT P1 COPY

OF ORDER DEPARTMENT DATED 31.07.2020. EXHIBIT P2 COPY

OF LETTER DEPARTMENT DATED 26.8.2020 ALONG WITH ITS RETYPED COPY. EXHIBIT P3 COPY

OF G.O.(RT)

NO.519/2020/TAXES DEPARTMENT DATED 13.8.2020. EXHIBIT P4 COPY OF THE REPRESENTATION DATED 26.08.2020 MADE TO THE GOVERNMENT BY THE ORGANISATION REPRESENTING THE PETITIONER.