IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN & THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY,THE3D DAY OF FEBRUARY201414TH MAGHA, 1935 WA.No. 173 of 2014 () IN WP(C).4157/2008 ------------------------------------------------------------------- AGAINST THE ORDER
/JUDGMENT
IN WP(C) 4157/2008 of HIGH COURT OF KERALA DATED0411-2011 APPELLANT(S)/RESPONDENTS1TO6IN THE WRIT PETITION: ----------------------------------------------------------------------------------------- 1. GOVERNMENT OF KERALA, REPRESENTED BY ITS PRINCIPAL SECRETARY TO GOVT. (FINANCE) THIRUVANANTHAPURAM.
2. HIGHER EDUCATION SECRETARY, THIRUVANANTHAPURAM.
3. THE DIRECTOR OF TECHNICAL EDUCATION, THIRUVANANTHAPURAM.
4. THE DIRECTOR OF TREASURIES, THIRUVANANTHAPURAM.
5. THE JOINT DIRECTOR, REGIONAL DIRECTORATE OF TECHNICAL EDUCATION, KOZHIKODE.
6. THE DISTRICT TREASURY OFFICER, PALAKKAD. BY SENIOR GOVERNMENT PLEADER, SRI.NOBLE MATHEW RESPONDENT(S)/PETITIONERS AND7H RESPONDENT IN THE WRIT PETITION: ------------------------------------------------------------------------------------------------------------------ 1. ANITHA.P, ASSISTANT PROFESSOR, DEPARTMENT OF ELECTRICAL ENGINEERING, NSS COLLEGE OF ENGINEERING, PALAKKAD.
2. SINDHU R., ASSISTANT PROFESSOR, DEPARTMENT OF ELECTRONICS AND COMMUNICATIONS, NSS COLLEGE OF ENGINEERING, PALAKKAD.
3. DEVI . V, SELECTION GRADE LECTURER, DEPARTMENT OF ELECTRICAL ENGINEERING, NSS COLLEGE OF ENGINEERING, PALAKKAD. DG4 V.GIRIJA DEVI, PROFESSOR, DEPARTMENT OF ELECTRICAL ENGINEERING, NSS COLLEGE OF ENGINEERING, PALAKKAD.
5. DR. K.G.VISWANATHAN, LECTURER (SG), DEPARTMENT OF MECHANICAL ENGINEERING, NSS COLLEGE OF ENGINEERING, PALAKKAD.
6. C.K.ANIL KUMAR, ASSISTANT PROFESSOR, DEPARTMENT OF MECHANICAL ENGINEERING, NSS COLLEGE OF ENGINEERING, PALAKKAD.
7. THE PRINCIPAL, NSS COLLEGE OF ENGINEERING , PALAKKAD. R BY ADV. SRI.H.BADARUDDIN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON0302-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DG THOTTATHIL B.RADHAKRISHNAN & A.MUHAMED MUSTAQUE, JJ.
------------------------------------------------------------------ C.M.Appl.No.99 of 2014 & W.A.No.173 of 2014 ------------------------------------------------------------------- Dated this the 3rd day of February, 2014
JUDGMENT
Thottathil B.Radhakrishnan, J.
1. The State Government is in appeal with an application seeking condonation of delay of 769 days in its institution. The affidavit filed in support of the application seeking condonation of delay contains nothing more than stereo type explanations as to delay. We are not impressed with the reasons offered.
2. Yet, we have looked into the appeal.
3. We see that an interlocutory order was issued by a learned single Judge at the time of admission of the writ petition on 05.02.2008. That interim order was essentially in the nature of a final order. State complied with that direction and did not choose to appeal against it. Later, the final judgment was issued on 04.11.2011, making absolute the interim order and also recording that it has worked itself out.
4. With all the aforesaid, we would have dismissed the C.M. WA.No.173/14 2 Application and writ appeal outright. But, the learned Senior Government Pleader has pointed that in terms of the provisions of Chapter VI A of the Income Tax Act, 1961, the contribution including DA arrears to the PF account can be deducted from the gross income for calculation of income tax. This is raised as ground C in the appeal memorandum. We specifically notice that and clarify that the said argument and contention of the State built up on the basis of Section 80(C) of the I T Act is left open and the judgment impugned and the dismissal of this appeal against that judgment will not be treated as seal of approval of this Court as against State on the said contention.
5. Subject to what is aforesaid, this writ appeal and C.M. Application are dismissed. Sd/- (THOTTATHIL B.RADHAKRISHNAN, JUDGE) Sd/- (A.MUHAMED MUSTAQUE, JUDGE) //TRUE COPY// P.A TO JUDGE DG