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B.Ajitha Vs. the Branch Manager

B.Ajitha vs The Branch Manager

Type Court Judgment Court Kerala Decided Oct 29, 2013
~3 min read
https://sooperkanoon.com/case/1096688

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Citation
Court
Kerala High Court
Judge
Decided On
Subject
Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue
Service Tax

Parties & Advocates

Appellant / Petitioner

B.Ajitha

Respondent

The Branch Manager

Excerpt

.....certificate dated0303.2004 together with the application form ext. r1(b): employment certificate dated1509.2004 together with the application form ext. r1(c): employment certificate dated1609.2004 in respect of the loan availed of by mrs. k. santhakumari /true copy/ p.a. to judge dcs v.chitambaresh,j.------------------------------- w.p.(c) no.25210 of 2013 --------------------------------------- dated this the 29th day of october, 2013 judgment the limitations of section 60(1)(i) of the code of civil procedure 908 applies to the attachment of the salary under section 80 of the kerala revenue recovery act, 1968 as well. the attachable portion of the salary of the petitioner reckoning the total salary of the petitioner at rs. 30,627/- comes to about rs. 10,000/-. exts. r1 series agreements permitting attachment from the salary does not enable the kerala state financial enterprises to overlook other statutory provisions indicated above.2. the petitioner has service enough to wipe off the liability due to ksfe by attachment from her salary at the rate of rs. 10,000/- per month. i also clarify that the retiral benefits due to the petitioner shall be disbursed only after clearing the entire liability due to the ksfe.3. any attachment in excess of rs. 10,000/- per month would force the petitioner to penury especially since she is a widow. i permit the respondents 1 and 2 to effect attachment w.p.(c) no.25210 of 2013 2 from the salary of the petitioner at the rate of rs. 10,000/- per month. this will continue till the entire liability is wiped off. ext. p10 prohibitory order to the extent it permits attachment in excess of rs. 10,000/- from the salary of the petitioner shall not be enforced. the writ petition is disposed of. sd/- v.chitambaresh judge dcs

Full Judgment

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH TUESDAY, THE29H DAY OF OCTOBER20137TH KARTHIKA, 1935 WP(C).No. 25210 of 2013 (A) ----------------------------------------- PETITIONER(S): -------------------------- B.AJITHA, AGED49YEARS W/O.LATE JAYAPRAKASH, HEAD ACCOUNTANT, S.N.COLLEGE CHEMPAZHANTHI, THIRUVANANTHAPURAM. BY ADV. SRI.SERGI JOSEPH THOMAS RESPONDENT(S): ---------------------------- 1. THE BRANCH MANAGER KERALA STATE FINANCIAL ENTERPRISES LTD. KADAPPAKKADA BRANCH, KOLLAM691021.

2. THE SPECIAL DEPUTY THAHASILDAR (R.R.), KERALA STATE FINANCIAL ENTERPRISES LTD. KOLLAM691001.

3. THE PRINCIPAL, S.N.COLLEGE, CHEMPAZHANTHI THIRUVANANTHAPURAM - 695 001. R1 & R2 BY ADV. SRI.LAL GEORGE, SC, KERALA STATE FINANCIAL ENTERPRISES LTD. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON2910-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DCS WP(C).No. 25210 of 2013 (A) ------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1: COPY OF THE PROHIBITORY ORDER

DATED222013 ISSUED BY THE2D RESPONDENT. EXT.P2: COPY OF THE PROHIBITORY ORDER

DATED222/2013, ISSUED BY THE2D RESPONDENT. EXT.P3: COPY OF THE LETTER DATED222/2013 ATTACHED TO THE PROHIBITORY ORDER

. EXT.P4: COPY OF TEH PROHIBITORY ORDER

DATED222/2013 ISSUED BY THE2D RESPONDENT TO THE3D RESPONDENT. EXT.P5: COPY OF THE FORWARDING LETTER DATED154/13 SENT BY THE3D RESPONDENT TO THE2D RESPONDENT. EXT.P6: COPY OF THE RECEIPT DATED256/13 ISSUED BY THE2D RESPONDENT. EXT.P7: COPY OF THE RECEIPT DATED157/13 ISSUED BY THE2D RESPONDENT. EXT.P8: COPY OF THE SALARY CERTIFICATE OF THE PETITIONER DATED810.2013 EXT.P9: COPY OF THE LETTER DATED59/13 ISSUED BY THE2D RESPONDENT. EXT.P10: COPY OF THE PROHIBITORY ORDER

AND THE COVERING LETTER DATED269/13 ISSUED BY THE2D RESPONDENT. EXT.P11: COPY OF THE SALARY CERTIFICATE DATED910/13 OF THE PETITIONER. RESPONDENT(S)' EXHIBITS --------------------------------------- EXT. R1(a): EMPLOYMENT CERTIFICATE DATED0303.2004 TOGETHER WITH THE APPLICATION FORM EXT. R1(b): EMPLOYMENT CERTIFICATE DATED1509.2004 TOGETHER WITH THE APPLICATION FORM EXT. R1(c): EMPLOYMENT CERTIFICATE DATED1609.2004 IN RESPECT OF THE LOAN AVAILED OF BY MRS. K. SANTHAKUMARI /TRUE COPY/ P.A. TO JUDGE DCS V.CHITAMBARESH,J.

------------------------------- W.P.(C) No.25210 of 2013 --------------------------------------- Dated this the 29th day of October, 2013

JUDGMENT

The limitations of Section 60(1)(i) of the Code of Civil Procedure 908 applies to the attachment of the salary under Section 80 of the Kerala Revenue Recovery Act, 1968 as well. The attachable portion of the salary of the petitioner reckoning the total salary of the petitioner at Rs. 30,627/- comes to about Rs. 10,000/-. Exts. R1 series agreements permitting attachment from the salary does not enable the Kerala State Financial Enterprises to overlook other statutory provisions indicated above.

2. The petitioner has service enough to wipe off the liability due to KSFE by attachment from her salary at the rate of Rs. 10,000/- per month. I also clarify that the retiral benefits due to the petitioner shall be disbursed only after clearing the entire liability due to the KSFE.

3. Any attachment in excess of Rs. 10,000/- per month would force the petitioner to penury especially since she is a widow. I permit the respondents 1 and 2 to effect attachment W.P.(C) No.25210 of 2013 2 from the salary of the petitioner at the rate of Rs. 10,000/- per month. This will continue till the entire liability is wiped off. Ext. P10 prohibitory order to the extent it permits attachment in excess of Rs. 10,000/- from the salary of the petitioner shall not be enforced. The writ petition is disposed of. Sd/- V.CHITAMBARESH JUDGE DCS

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