Balco Officers Association through its President Shri S. S. Baghel and NMDIC Officers Association through its Executive Member Shri K P Vijayan and Coal Mines Officers Association through Shri R N Mukhopadhyay V. Union of India through the Secretary, Central Board of Direct Taxes, North Block New Delhi and Coal India Limited through its Chairman and South Eastern Coalfields Limited through its Chairman-cum-Managing Director

WP/717/2002

AI Insights

The case involves multiple writ petitions filed by various officers' associations against the Union of India and other respondents concerning issues related to direct taxes. The petitions were heard by the High Court of Chhattisgarh, which decided to dispose of them based on a precedent set by the Supreme Court in a similar matter. The Supreme Court's decision was cited as the guiding judgment for resolving the issues presented in these writ petitions.

• Counselvise Citation: [2006] 140 COUNSELVISE.COM (IT) 821107 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 15-11-2006
• Assessment Year: misc
• Other Referred Cases: Aurn Kumar & Others Vs. Union of India & Others
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: AMIT CHAUDHARI
• Assessee Lawyers: P I S KOSHY
• Keywords: Direct Taxes; Union of India; Writ petition; Balco Officers Association; NMDIC Officers Association; Coal Mines Officers Association

Judgement Text

"H I G H C O U R T O F J U D I C A T U R E C H H A T T I S G A R H : _ B ; ! L A § R U R D I V I S I O N B E N C H C O R A M : H O N ’ B L E S H R I S R . N A Y A K , C J & H O N ’ B L E S H R I V . K . S H R I V A S T A V A , J . W . P . N o . 6 2 2 o f 2 0 0 2 B a l c o O f f i c e r s A s s o c i a t i o n T h r o u g h i I S I P r e s i d e n t S h r i 8 . 8 . B a g h e l B a l c o n a g a r , D i s t t ‘ K c r b a ( C G ) . “ e ‘ : 9 4 “ , v _ E R § U § ‘ I , U n i o n o f I n d i a E S P O N D E N T S T h r o u g h t h e S e c r e t a r y , C e n t r a l ‘ B n a r d o f D i r e c t T a x e s , N o r t h B l o c k N e w D e l h i . ‘ 2 . B h a r a t A l u m i n i u m C o . L t d , T h r c u g h I t s M a n a g i n g D i r e c t o r ‘ B a l o o n a g a r , D i s t t . K o r b a ( C G ) P r e s e n t : S h r i P I S . K o s h y , l e a r n e d c o u n s e l f o r t h e p e t i t i o n e r . S h r i l n d i a / r e s p o n d e n t N o . A m i t C h a u d h a r % t l e a r n e d S t a n d i n g C o u n s e l f o r U n i c n o f S h r i P r a s h a n t J a y a s w a l , l e a r n e d S r i A d v o c a t e w i t h S h r i S a n k a l p J a i s w a l , l e a r n e d c o u n s e l f o r r e s p o n d e n t N o . 2 . W . P . N o . 2 6 8 5 o f 2 0 0 1 P r e s e n t : S h r i S a n j a y K , A g r a w a l , l e a r n e d c o u n s e l f o r t h e p e t i t i o n e r , S h r i A m i t C h a u d h a r i é l e a r n e d S t a n d i n g C o u n s e l f o r U n i o n o f l n d i a / r e s p o n d e n t N o . 1 ' . w . P . N o . 7 1 7 o f 2 0 0 2 ” \" 1 . N M D I C O f f i c e r s A s s o c i a t i o n T h r o u g h : I t s E x e c u t i v e M e m b e r P E T I T I O N E R S S r i K P . V i j a y a n , S / o K P P a r a m e s n w a r a n P i l l a i a g e d a b o u t 5 8 y e a r s , R / o Q u a r t e r T y p e 3 / 1 1 5 , B I O P D e p o s i t N o . 5 B a c h e l i , R ' P E T I T I O N E R S 1 . . C o a l M i n e s o f f i c e r s a s s o c i a t i o n o f , t h r o u g h S r i ‘ R N . M u k h o p a d h a y a , P r e s i d e n t , S . E , C , L . B r a n c h , B i l a s p u r 2 . : ’ S h r i R N . M u k h o p a d h y a y S / o . L a t e I G P ; M u k h o p a d h y a y , L e g a l , S . E I C , L . B i l a s p u r ( C . G i ) V E R S U S R E S P O N D E N T S 1 . U n i o n o f l n d i a ; T h r o u g h C e n t r a l B o a r d o f D i r e c t T a x e s , N o r t h B l o c k N e w D e l h i 2 . C o a l I n d i a L i m i t e d , T h r o u g h 1 0 C h a i r m a n , 1 0 N e t a j i S u b h a s h R o a d , K o l k a t a 3 . S o u t h E a s t e r n C o a l f i e l d s L i m i t e d t h r o u g h t h r o u g h C h a i r m - c u m — M a n a g i n g D i r e c t o r , S e e p a t R o a d , B i l a s p u r ( C h h a t t i s g a r h ) D i s t t . D a n t e ‘ w a d a , C h h a t t i s g a r h S K M S , T h r o u g h i t s E x e c u t i v e M e m b e r S r i T J S h a n k a r R a o B I O P D e p o s i t N o . 5 M M W U , ( M e t a ! M i n e s W o r k e r s U n i o n ) T h r o u g h : I t s E x e o u t i v e M e m b e r J K S h r i v a s t a v a ‘ B I O P D e p o s i t N o 5 , B a c h e l i B a c h e l i , ' D i s t t . D a n t e w a d a , C h h a t t i s g a r h v D i s t t . D a n t e w a d a , C h h a t t i S g a r h V E R S U S R E S P O N D E N T S U n i o n o f i n d i a T h r o u g h J o i n t S e c r e t a r y , G o v t o f i n d i a M i n i s t r y o f F i n a n c e D e p t t o f R e v g m r ‘ e N o r t h B l o c k N e w D e i h i C e n t r a l B o a r d o f D i r e c t T a x e s , T h r o u g h [ i s C h a r m a n N o r t h B l o c k N e w D e l h i C o m m i s s r o n e r I n c o m e T a x R a i p u r T h e . C h a i r m a n N a t r o n a l M i n e r a l D e v e l o p m e n t C o r p o r a t i o n L t d . 1 0 - 3 - 3 1 1 / A C a s t l e H i l l s M a s a b T a n k H y d e r a b a d ‘ P r e s e n ! , S h i ’ l P S K O S h y , l e a r n e d C O U H S B I f o r t h e p e t m O H e r S S h r i A m i t C h a u d a n l e a r n e d S t a n d i n g C o u n s e l f o r U n i o n o f l n d i a / r e s p o n d e n t s . 1 a 2 . W . P . N o . 6 0 4 o f 2 0 0 2 E T I T I O N E R S 1 . R a s h t r i y a T a a p V i d y u t K a r m a c h a r i S a n g h , R e g . N o r 2 8 3 2 t h r o u g h i t s G e n e r a l S e c r e t a r y M o h a m m a d R i z w a n , S / o L a t e F a k i r M o h m m a d , a g e d a b o u t 4 8 y e a r s , R / o 3 - 1 3 6 5 , K r i s h n a V i h a r , N . T . P . C . J a m n i p a l i , K o r b a , T a h s i l & D i s t r i c t K o r b a ( C . G . ) V . C . O t t a l w a r , S / o S h r i C M . O t t a l w a r , a g e d 5 8 y e a r s , P r e s i d e n t ) R a s h t r i y a T a a p V i d y u t , ‘ K a r m a c h a r i S a n g h , K o r b a , R / o T i l a k N a g a r , B i l a s p u r ( C G ) V E R S U S “ ' ' B m E § £ 9 J ! . Q § & I § U n i o n o f l n d i a T h r o u g h . i t s S e c r e t a r y , M i n i s t r y o f - F i n a n c e , N e w D e l h i - 1 1 0 0 0 1 C e n t r a l B o a r d o f D i r e c t T a x e s G o v e r n m e n t o f l r i d r a , M i n i s t r y o f F m a n c e D e p a r t m e n t o f R e v e n u e N e w D e l h i t h r o u g h i t s S e c r e t a r y “ N a t i o n a l T h e r m a l P o w e r C o r p o r a t i o n o f ‘ i n d i a , N . , T . P . C . B h a w a n , S c o p e C o m p l e x , J o i n t S e c r e t a r y , D e p a r t m e n t o f P u b l i c E n t e r p r i s e s , G o v e r n m e n t o f l n d i a , C . G . O . 2 ; i L o d h i R o a d , N e w D e l h i — 1 1 0 O 3 3 C o m p l e x , g o d h ’ i R o a d , N e w D e l h i . P r e s e n t : S h r i V C O t t a l w a r l e a r n e d c o u n s e l f o r t h e p e t i t i o n e r s S h r i A m r t C h a u d h a r i l e a r n e d S t a n d i n g C o u n s e l f o r U n i o n o f I n d i a / r e s p o n d e n t s N o 1 2 a n d 4 S h n P S K o s h y , l e a r n e d c o u n s e l f o r r e s p o n d e n t N o . 3 . P ” 3 / 3 M B . N o . 6 3 3 ' o f Z Q Q \" ; P E T I T I O N E R S t e e l W o r k e r s U n i o n ( I N T U C ) , R e g . N 0 . 2 3 1 ‘ t h r o u g h i t s G e n e r a l S e c r e t a r y G a j e n d r a S i n g h , S / o L a t e S h r i S N S i n g h , a g e d a b o u t 5 6 y e a r s , R / o Q N o ‘ S — A , S t r e e t 1 3 , S e c t a r 6 , B h i l a i D i s t r i c t — D u r g ( C , G . ) V E R S U S U n i o n o f I n d i a T h r o u g h i t s S e c r e t a r y , M i n i s i r y a k e k e f F i n a n c e , N e w D e l h i - 1 1 0 0 0 1 C e n t r a i B o a r d o f D i r e c t T a x e s , G o v e r n m e n t o f i n d i a , M i n i s t r y o f F i n a n c e D e p a r t m e n t o f R e v e n u e , N e w ” D e l h i t h r o u g h i t s ‘ S e c r e t a r y C h a i r m a n , S t e e l A u t h o r i t y o f i n d i e L i m i t e d , i s p a t B h a w a n , L o d h i R o a d , N e w D e i h i 1 1 0 0 0 3 M a n a g i n g D i r e c t o r , B h i i a i ‘ S t e e i P i a n t , B h i i a i D i s t r i c t D u r g ‘ ( C . G . ) R E S P O N D E N T S 4 . P r e s e n t : S h r i V i c . O t t a i w a r , l e a r n e d c o u n s e l f o r t h e p e t i t i o n e r , S h r l A m i t C h a u d h a r i , l e a r n e d S t a n d i n g C o u n s e l f o r U n i o n o f i n d i e / r e e p o n d e n t s N b 1 , 2 a n d 4 , W . P . N o . 6 7 5 o f 2 0 0 2 i D W J \" P E T i T J O h n I ' « R s 1 . N . M . D . C . O f f i c e r s A s s o c i a t i o n T h r o u g h : i t s S e c r e t a r y , S r i K a p i i T h a p a r , S l o S r i A M T h a p a r , a g e d a b o u t 4 2 y e a r s B I O P D e p o e l t N o . 1 4 , K i r a n d u i , D i s t t , D a n t e w a d a , C h h a t t i s g a r h g . N M D C S u p e r v i s o r s A s s o c i a t i o n T h r o u g h i t s P r e s i d e n t S r i i D M i s h r a , S / o L a t e S r i R N M i s h r a , D e p o s i t N 0 1 4 K i r a h d u i , D i s t t D a n t e w a d a , C h h a t t i s g a r h M e t a l M i n e W o r k e r s U n i o n ( I N T U C ) T h r o u g h : i t s S e c r e t a r y , S r i S u k o o R a m K a s h y a p S l o L a t e N a d i R a m a g e d a b o u t 4 8 y e a r s , D e p o s i t N o . 1 4 K i r a n d u i , D i s t t i D a n t e w a d a , C h h a t t i s g a r h S a m y u k t a K h a d a n M a z d o o r S a n g h ( A I T U C ) N M D C D e p o s i t N 0 1 4 K i r a n d u i , D i s t t . D a n t e w a d a , C h h a t t i s g a m T h r o u g h : i t s G e n e r a l S e c r e t a r y S r i R D C , P R a o V E R S U S R E S P O N D E N T S 1 . U n i o n o f i n d i a T h r o u g h : J o i n t S e c r e t a r y , G o v t o f i n d i a M i n i s t r y o f F i n a n c e , D e p t t . o f R e v e n u e , N o r t h B l o c k N e w / D e l h i 2 . C e n t r a l B o a r d o f D i r e c t T a x e s , T h r o u g h ” : i t s C h a i r m a n N o r t h B l o c k N e w D e l h i 3 , C o m m i s s i o n e r , i n c o m e T a x , R a i p u r - C h h a t t i s g a r h 4 . T h e C h a i r m a n , N a t i o n a l M i n e r a l D e v e l o p m e n t C o r p o r a t i o n L t d ‘ 1 0 - 3 6 1 1 I A C a s t l e H i l l s M a s a b T a n k H y d e r a b a d . P r e s e n t : r i P S . K o s h y , l e a r n e d c o u n s e l f o r t h e p e t i t i o n e r s S h r i A m i t C h a u a r i , l e n e d S t a n d i n g C o u n s e l f o r U n i o n o f c l h a r I n d i a / r e s p o n d e n t s N o ‘ 1 & 2 . O R A L O R D E R C { P a s s e d o n W W W 1 5 N o v e m b e r , 2 0 0 6 ) T h e f o l l o w i n g o r a l o r d e r o f t h e o u r t w a s p a s s e d b y $ . R . N A Y A K , C J . L e a r n e d c o u n s e l a p p e a r i n g f o r a l l t h e p a r t i e s w o u l d s u i é ’ n ’ i y i t t h a t t h e p o i n t t h a t a r i s e s f o r d e c i s i o n - m a k i n g i n t h i s b a t c h o f w r i t p e t i t i o n s i s s q u a r e l y c o v e r e d b y t h e d e c i s i o n o f t h e n ' b l e S u p r e m e C o u r t i n t h e c a s e o f A u r n K u m a r & O t h e r s V s . U n i o n o f i n d i a & O r e } . i n V i e w o f t h e a b o v e j o i n t s u b m i s s i o n m a e b y l e a r n e d c o u n s e l a p p e a r i n g f o r t h e p a r t i e s , t h e s e w r i t p e t i t i o n s a r e d i s p o s e d o f i n t e r m s o f t h e a b o v e j u d g m e n t o f t e H o n ' b l e S u p r e m e C o u r t . N o c o s t s . S h H o d h V i j a y K u m a r S h r i v a s t a v a ‘ S d / . ' _ J u d g e C t u e f J u s t t c e 1 , J T 2 0 0 6 ( 1 2 ) S C 1 2 1 "