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Advocate General 100.000 161817 13 12 2011 GPE O Govt of Kerala

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SUIT-TIME-LIMIT

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Office of the Advocate General, Emakulam, Kochi-682 03 1. 2393844, 2395050, 2395052, Phone 2395078, 2395096

Fax: 0484 2394674 F m

The Advocate General,

19-11-2012 Date............................
Kerala.

~ P r h ~ w r e t a to Government, r y Higher Ed cation Q Department, Secretariat, 'ruvananthapuram

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Sub.-

WP(C) 23868/12 'ornigh Court filed by Anju Sosan George and others forwarding copy of judgement - reg.

Government Lr.No.3706l/F3/12/H.Edn.dtd.20.10.2012
Sr i,
1request you/Government that immediate action as per item number noted below may be taken:
ment of facts answering, para by para, all the allegations contained and affidavit in the above case may be forwarded to this o f i c e along with cords urgently. A counter-affidavit has t o be filed in the case ........................................................ Acopy of the petition and affidavit is enclosed acknowledge receipt. of the'counter-affidavit in the above case are enclosed. The two ledger the same may kindly be returned to tbis office urgentlylon or duly filled in and signed by a duly authorised officer not below the rank officerlthe respondent concerned, at the bottom of all the last page. Corrections if any, have to be initialled and the bottom comer of each page. The signature on the last Officer below the sentence "solemnly " with the name and designation of the officer only in blue/black ink. (3) A copy of the PetitionIAmendment Petition/Appeal Memorandum in the above may be furnished to this ofice in the matter.

of the judgment in the above case is enclosed. It is requested that further actlon, if any, on the mwy be t a k a L case fqtther action through Court is considered n in that %half may Ke sent to this office with connected before.. ........................................................

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copy t ~ :
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1. The Principal Secretary to Government, Finance Department, Secretariat, Thiruvananthapuram Director of Collegiate Education, Thiruvananthapuram Director of Treasuries, Thiruvananthapuram 4.The Deputy Director of Collegiate Education,Kottayam.

Yours faithfully,

Sdl-

P.K. Remani,

Under Secretary
For Advocate General

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Section Officer
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE L -E f I

MR. JUSTICE P.R R A M A C W R A MENON

FRIDAY, THE 19TH DAY OF OCTOBER 2012/27TH ASWINA 1934

WP (C).No. 23868 of 2012 ( G )

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--------1. _-ANJU

SOSAN GEORGE L _L. AGED.-29- ~ YEARS - - -- -- . - - . - - - -. GEROGE KURIAN PURAMATHO B VILLA, KUTTAPUZHA PO ASSISTANT PROFESSOR, CMS COLLEGE, KOTTAYAM.

DJO

VARGHESE C JOSHUA, CHAWKAYIL ASAN VILLA S/O C K ~ S H U A , K O I L W A D A W (PO), ALLEPPY DISTRICT ASSISTANT PROFESSOR, C M S COLLEGE, KOTTAYAM.

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3.

SREEJA K., D/O P R.CHANDRASEKHAIWI NAIR, LEKSUMI VILASAM CHINGAVANAM PO, KOTTAYAM ASSISTANT PROFESSOR CMS COLLEGE KOTTAYAM.
AMRUTHA RINU ABRAHAM,

4.

D/O . A M ABRAHAM, PANCHAYIL HOUSE, ETTIMANOOR P 0 KOTTAYAM, ASSISTANT PROFESSCR, CMS COUEGE KOTTAYAM.

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AGED 34 YEARS s/O R NARAYANA IYER, SR$E CHITHIRA, EVOOR. . ALAPPUZHA DISTRICT, ASSISTANT PROaSSOR, (=MS COLLEGE KOTTAYAM.
:
6.

ROGIMON P THOMAS, S/O P THOMAS OOMMEN, PLAMOOTTIL HOUSE, OLASSA PO KOTTAYAM, ASSISTANT PROFESSOR, CMS COLLEGE KOTTAYAM.
BY ADVS.SRI.G.SREEKUMAR (CHELUR) SRI K RAVI ( PARIYARATH)

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--------RNMENT OF KERALA, REPRESENTED ITS PRINCIPAL SECRETARY TO GOVERNMeNT ) $ I ( PEI-HAWRAM.695 001. 2.

3.

THE HIGHER EDUCATION SECRETARY, THIRWANANTHAPURAM-695 001. THE DIRECTOR OF COLLEGIATE

EDUCATION,

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THE DIRECTOR OF TREASURIES, TR6 H-9 I-5 001.

THE DEPUTY DIRECTOR OF C O I ~ G I A T EEDUCATION, KOTTAYAM 686 001.

6.

THE TREASURY OFFICER, KOTTAYjlM-686 001.

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7 . . THE PRINCIPU, _. .. _ . CMS COLLECE, KOTTAYAM.686 001.

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BY SR. GOVERNMENT PLEADER

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SMT

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RAJASREE

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-10-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

P.R. RAMACHANDRA MENON, J.

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WmPm(C). 23868 of 2012 No.

1-1--1------o-.--------------ww----o---.

Dated this the 19* day of October, 2012

'The issue involved in this case is whether the respondents are justified in depositing the entire D . A arrears a n d such fjther
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amo6nEpayaabIe-toih-epc%tioners directly to the P.F. account of the petitioners, without causing deduction of Income Tax, in terms of Section 192 of the Income Tax Act.
2. 'The case of the petitioner as put forth by the learned

counsel is that, the amounts due to the petitioner under the concerned heads are being directly deposited t o the GPF account without deducting the income tax payable. This makes it

obligatory for the petitioners to satisfy Income Tax from other alternate source, which virtually affects the day to day life of the petitioners. The case of the petitioners is that, by virtue of the relevant provisions of law, it is obligatory on the part of the respondent to deduct the Income Tax amount as well and only t h e balance need to be deposited in the GPF account. Exactly similar question arose for consideration before this Co~lt-ton earlier occasions and appropriate directions have been issued vide Exts. P2 to P4 judgments. 3. Heard the learned Government Pleader as well.

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W.P.C. No. 23868 of 2012

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4. After going through the pleadings and proceedings,"this

Court finds no reason t o deviate from the view already taken by this Court vide Exts. P2 to P4. I n the said circumstance, there will be a direction to the respondents to deposit the m o u n t in ; ... -

the P,f--axw&s-sf-lke

pekittoners, a k r dechtkrrg-the Income

Tax at source, in terms of Section 192 of the Income Tax Act, so as to relieve the petitioners from the burden of finding money for payment of income tax from other source.
.

Whenever the bills

are prepared in respect of the arrear payment, the Principal of the institution should also see that, the income tax payable in respect of such amounts
is shown

separately and that, the same in the

arrangements are made for remittance of

Treasury, so as to meet the requirement of payment of income tax. Appropriate steps shall be pursued by the Treasury Officer as well, so as to give effect to the verdict as above and the balance amount alone shall be credited in the GPF account of the petitioners. Writ petition is disposed of in the above terms.

P.R. R A M A C H A N D ~ MENON,
JUDGE.

APPENDIX

CC&MEUICBTION OF THE ACCOUNTS OFE'ICER

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O F THE J U D M N T I N WPC N 0 . 4 9 7 5 / 0 5 DATED 23.2

O F THE JUDGMENT I N WPC NO. 5 7 0 6 / 0 7 DATED 1 . 3 OF THIS HON ' BLE COURT.

OF THE

JUDGMENT

I N WPC NO. 1 8 0 5 9 / 0 8 DATED

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