ASSOCIATION OF RETIRED OFFICERS OF COCHIN REFINERIES LTD V. THE UNION OF INDIA

WP(C)/38500/2015

AI Insights

The case involves multiple writ petitions filed by various associations representing employees and officers of Cochin Refineries against Bharat Petroleum Corporation Limited (BPCL) and other respondents concerning superannuation benefits and related disputes. The petitions were heard together and addressed issues related to the management and distribution of superannuation benefits under the Cochin Refineries Employees Superannuation Benefits Fund (CRESBF) Trust. The legal arguments presented revolved around the interpretation of trust deeds, variations, and the applicability of certain government orders and tax exemptions. However, the matter was resolved through an agreement in a pre-judgment meeting, leading to the closure of the petitions without a detailed judicial decision on the contested issues.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 737020 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 01-08-2019
• Assessment Year: misc
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: P THOMAS; K M V PANDALAI; D KAMATH
• Assessee Lawyers: P RAVINDRAN; SREEDHAR RAVINDRAN
• Keywords: Income Tax Exemptions; Cochin Refineries Officers' Association; Bharat Petroleum Corporation Ltd.; Superannuation Benefits Fund

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THURSDAY, THE 01ST DAY OF AUGUST 2019 / 10TH SRAVANA, 1941 WP(C).No.34195 OF 2015(Y) PETITIONER/S: COCHIN REFINERIES OFFICERS' ASSOCIATION REPRESENTED BY ITS GENERAL SECRETARY, AMBALAMUGAL-682302. BY ADVS. SRI.P.RAVINDRAN (SR.) SRI.SREEDHAR RAVINDRAN RESPONDENT/S: 1 CHAIRMAN AND MANAGING DIRECTOR BHARAT PETROLEUM CORPORATION LTD., A GOVERNMENT OF INDIA ENTERPRISES, BHARAT BHAVAN 4 & 6, CURRIMBHOY ROAD, BALLARD ESTATE, P.B.NO.688, MUMBAI, MAHARASHTRA-400 001. 2 THE COMMISSIONER OF INCOME TAX INCOME TAX (EXEMPTIONS), KOCHI, GOVERNMENT OF INDIA, OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX (EXEMPTION) CR BUILDING, IS PRESS ROAD, KOCHI-682 018. 3 THE BOARD OF TRUSTEES COCHIN REFINERIES EMPLOYEES SUPERANNUATION BENEFITS FUND (CRESBF) TRUSTEE, REPRESENTED BY ITS MANAGING TRUSTEE, AMBALAMUGHAL, KOCHI-682 306 R1 BY ADV. SRI.P.BENNY THOMAS R1-2 BY ADV. CHRISTPHER ABRAHAM R1 BY ADV. SRI.K.M.V.PANDALAI INCOME TAX DEPARTMENT R1 BY ADV. SRI.D.PREM KAMATH THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 01.08.2019, ALONG WITH WP(C).35001/2015(A), WP(C).38500/2015(J), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- WP(C).NoS.34195, 38500 & 35001 OF 2015 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THURSDAY, THE 01ST DAY OF AUGUST 2019 / 10TH SRAVANA, 1941 WP(C).No.35001 OF 2015 PETITIONER/S: COCHIN REFINERIES WORKERS ASSOCIATION REG NO.782/91, VPP 1/427, AMBALAMUGAL - 682 302, REPRESENTED BY ITS GENERAL SECRETARY. BY ADVS. SRI.P.RAMAKRISHNAN SRI.C.ANIL KUMAR SMT.ASHA K.SHENOY SRI.S.K.HARISH SMT.PREETHI RAMAKRISHNAN (P-212) SRI.PRATAP ABRAHAM VARGHESE RESPONDENT/S: 1 CHAIRMAN & MANAGING DIRECTOR, BHARAT PETROLEUM CORPORATION LIMITED BHARAT BHAVAN 4 & 6 CURRIMBHOY ROAD, BALLORD ESTATE, PB NO. 68, MUMBAI, MAHARASHTRA - 400 001. 2 THE BOARD OF TRUSTEES COCHIN REFINERIES EMPLOYEES SUPERANNUATION BENEFITS FUND (CRESBF) TRUST, REPRESENTED BY ITS MANAGING TRUSTEE, AMBALAMUGHAL, KOCHI - 682 302. 3 THE COMMISSIONER OF INCOME TAX(EXEMPTIONS) KOCHI, O/O. THE PRINCIPAL COMMISSIONER OF INCOME TAX, CR BUILDING, -3- WP(C).NoS.34195, 38500 & 35001 OF 2015 I.S PRESS ROAD, KOCHI - 682 018. R1 BY ADV. SRI.P.BENNY THOMAS R1 BY ADV. SRI.CHRISTOPHER ABRAHAM INCOME TAX DEPARTMENT R1 BY ADV. SRI.K.M.V.PANDALAI INCOME TAX DEPARTMENT R1 BY ADV. SRI.D.PREM KAMATH R3 BY ADV. SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 01.08.2019, ALONG WITH WP(C).34195/2015(Y), WP(C).38500/2015(J), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -4- WP(C).NoS.34195, 38500 & 35001 OF 2015 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI THURSDAY, THE 01ST DAY OF AUGUST 2019 / 10TH SRAVANA, 1941 WP(C).No.38500 OF 2015 PETITIONER/S: 1 ASSOCIATION OF RETIRED OFFICERS OF COCHIN REFINERIES LTD, REGISTRATION NO.ER 558/89, 3C, CENTRAL ZONE APARTMENTS, AMMANKOVIL ROAD, COCHIN - 682 035, REPRESENTED BY ITS SECRETARY, M.A.HARI. 2 ASSOCIATION OF RETIRED EMPLOYEES BPCL-KOCHI REFINARY REGISTRATION NO.ER/617/2005, SREEVALSAM, KRA NO.20, KAIPANCHERRY ROAD, P.O.IRUMPANAM, THRIPUNITHURA, ERNAKULAM - 682 309, REPRESENTED BY ITS M.I.PAPPACHAN. BY ADVS. SRI.G.SHRIKUMAR (SR.) SRI.ANIL VINCENT SRI.R.MANOJ RESPONDENT/S: 1 THE UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF HEAVY INDUSTRIES, DEPARTMENT OF PUBLIC ENTERPRISES, PUBLIC ENERPRISES BHAVAN, BLOCK NO.-14, CGO COMPLEX, LODI ROAD, NEW DELHI. 2 THE CHAIRMAN AND MANAGING DIRECTOR BHARATH PETROLEUM CORPORATION LIMITED, BHARAT BHAVAN 4 & 6, CURRIMBHOY ROAD, BALLARD ESTATE, MUMBAI, MAHARASHTRA - 400 001. -5- WP(C).NoS.34195, 38500 & 35001 OF 2015 3 THE MANAGING TRUSTEE COCHIN REFINERIES EMPLOYEES SUPERANNUATION BENEFIT FUND TRUST, AMBALAMUGAL, KOCHI. 4 COCHIN REFINERIES OFFICERS ASSOCIATION REPRESENTED BY ITS GENERAL SECRETARY, BPCL- KOCHI REFINERY, AMBALAMUGAL - 682 302. 5 COCHIN REFINERIES EMPLOYEES ASSOCIATION REPRESENTED BY ITS GENERAL SECRETARY, BPCL- KOCHI REFINERY, AMBALAMUGAL - 682 302. 6 COCHIN REFINERIES WORKERS ASSOCIATION REPRESENTED BY ITS GENERAL SECRETARY, BPCL- KOCHI REFINERY, AMBALAMUGAL - 682 302. R1 BY SRI.V.R.RAKESH, CGC R1, R5 BY ADV. SRI.C.S.AJITH PRAKASH R1-2 BY ADV. SRI.P.BENNY THOMAS R1 BY ADV. SRI.V.R.RAKESH CGC R1 BY ADV. SRI.D.PREM KAMATH R1 BY ADV. SRI.M.B.SOORI THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 01.08.2019, ALONG WITH WP(C).34195/2015(Y), WP(C).35001/2015(A), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -6- WP(C).NoS.34195, 38500 & 35001 OF 2015 JUDGMENT [ WP(C).34195/2015, WP(C).35001/2015, WP(C).38500/2015 ] Keeping in view the decisions taken in the meeting dated 27.06.2019, the writ petition is not pressed. Hence the writ petition is closed. Sd/- S.V.BHATTI JUDGE JS -7- WP(C).NoS.34195, 38500 & 35001 OF 2015 APPENDIX OF WP(C) 34195/2015 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE MEMORANDUM (MOU) DATED 20.01.1989. EXHIBIT P2 TRUE COPY OF THE TRUST DEED DATED 07.03.1989. EXHIBIT P3 TRUE COPY OF THE DEED OF VARIATION DATED 30.03.1994. EXHIBIT P4 TRUE COPY OF THE GOVERNMENT ORDER DATED 26.11.2008. EXHIBIT P4 A TRUE COPY OF THE GOVERNMENT ORDER DATED 02.04.2009. EXHIBIT P5 TRUE COPY OF THE MEETING OF THE BOARD OF TRUST HELD ON 05.11.2014. EXHIBIT P6 TRUE COPY OF THE ORDER DATED 08.07.2015. EXHIBIT P7 TRUE COPY OF THE ORDER DATED 09.10.2015. EXHIBIT P8 TRUE COPY OF THE OBJECTION SUBMITTED BEFORE THE COMMISSIONER OF INCOME TAX DATED 27.07.2015. EXHIBIT P9 TRUE COPY OF THE NOTICE DATED ISSUED BY THE 1ST RESPONDENT DATED 03.11.2015. EXHIBIT P10 TRUE COPY OF THE COMMUNICATION DATED 12/11/2015. EXHIBIT P11 TRUE COPY OF THE PAY SLIP OF SUJI PAUL. EXHIBIT P11 A TRUE COPY OF THE PAY SLIP OF SIVAKUMAR -8- WP(C).NoS.34195, 38500 & 35001 OF 2015 G.S. EXHIBIT P12 TRUE COPY OF THE TRUEST DEED MARKED AS EXT R3(G) IN THE COUNTER AFFIDAVIT FILED BY THE RESPONDENTS 1 AND 3. RESPONDENT'S/S EXHIBITS: EXHIBIT R3 A TRUE COPY OF THE COMMUNICATION DATED 26/09/2007 ADDRESSED BY THE DIRECTOR HR TO THE MANAGING TRUSTEE. EXHIBIT R3 B TRUE COPY OF THE CIRUCLAR DATED 03/05/2011 ISSUED BY BPCL. EXHIBIT R3 C TRUE COPY OF THE MINUTES OF MEETING OF THE BOARD OF TRUSTEES DATED 07/11/2012 AGREEING TO REFER THE MATTER TO THE CHAIRMAN AND MANAGING DIRECTOR. EXHIBIT R3 D TRUE COPY OF THE LETTER DATED 13/12/2012 OF CHAIRMAN AND MANAGING DIRECTOR. EXHIBIT R3 E TRUE COPY OF THE DEED OF VARIATION DATED 22/10/2013. EXHIBIT R3 F TRUE COPY OF THE PROCEEDINGS OF INCOME TAX COMMISSIONER DATED 09/10/2015. EXHIBIT R3 G TRUE COPY OF THE DEED OF VARIATION DATED 20/10/2015. EXHIBIT R3 H CHART SHOWING THE VARIOUS DECISIONS TAKEN BY C&MD ON SUPERANNUATION BENEFITS UNDER CRESBF TRUST AND PENSION UNDER NPS. EXHIBIT R3 I TRUE COPY OF ONE SUCH REQUEST DATED 30/11/2015 RECEIVED FROM SRI. ARUMUGHAM P., A RETIRED EMPLOYEE WHO HAS BEEN WAITING FOR PENSION SINCE 01/07/2014. -9- WP(C).NoS.34195, 38500 & 35001 OF 2015 EXHIBIT R3 J STATEMENT SHOWING THE LOSS BEING SUSTAINED BY SRI. JANARDHANAN B., A RETIRED EMPLOYEE. -10- WP(C).NoS.34195, 38500 & 35001 OF 2015 APPENDIX OF WP(C) 35001/2015 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF MEMORANDUM OF UNDERTAKING DT. 20.1.1989. EXHIBIT P2 TRUE COPY OF TRUST DEED DT. 07.3.1989. EXHIBIT P3 TRUE COPY OF MEMORANDUM OF UNDERTAKING DT. 30.3.1994. EXHIBIT P4 TRUE COPY OF DEED OF VARIATION DT. 30.03.1994. EXHIBIT P5 TRUE COPY OF ORDER 26/11 ISSUED BY DEPARTMENT OF PUBLIC ENTERPRISES, GOVERNMENT OF INDIA. EXHIBIT P6 TRUE COPY OF ORDER DT. 02.4.2009 ISSUED BY DEPARTMENT OF PUBLIC ENTERPRISES, GOVERNMENT OF INDIA. EXHIBIT P7 TRUE COPY OF MINUTES OF THE MEETING DT. 05.11.2014. EXHIBIT P8 TRUE COPY OF LETTER DT. 08.7.2015 OF THE 1ST RESPONDENT. EXHIBIT P9 TRUE COPY OF OBJECTIONS DT. 05.8.2015 SUBMITTED BY THE PETITIONER. EXHIBIT P10 TRUE COPY OF PROCEEDINGS DT. 09.10.2015 OF THE 3RD RESPONDENT. RESPONDENT'S/S EXHIBITS: EXHIBIT R5(A) TRUE COPY OF THE COMMUNICATION DATED 26/09/2007 ADDRESSED BY THE DIRECTOR HR TO THE MANAGING TRUSTEE. EXHIBIT R5(B) TRUE COPY OF THE CIRCULAR DATED 03/05/2011 ISSUED BY BPCL. EXHIBIT R5(C) TRUE COPY OF THE MINUTES OF MEETING OF -11- WP(C).NoS.34195, 38500 & 35001 OF 2015 THE BOARD OF TRUSTEES DATED 07/11/2012 AGREEING TO REFER THE MATTER TO THE CHAIRMAN AND MANAGING DIRECTOR. EXHIBIT R5(D) TRUE COPY OF THE LETTER DATED 13/12/2012 OF CHAIRMAN AND MANAGING DIRECTOR. EXHIBIT R5(E) TRUE COPY OF THE DEED OF VARIATION DATED 22/10/2013. EXHIBIT R5(F) TRUE COPY OF THE DEED OF VARIATION DATED 20/10/2015. EXHIBIT R5(G) TRUE COPY OF THE LONG TERM SETTLEMENT SIGNED BETWEEN THE MANAGEMENT AND THE TRADE UNIONS OF KOCHI REFINERY BEFORE THE REGIONAL LABOUR COMMISSIONER (CENTRAL), KOCHI AND CONCILIATION OFFICER ON 30/05/2013. EXHIBIT R5(H) TRUE COPY OF NOTICE DATED 03/11/2015 ISSUED BY BPCL. EXHIBIT R5(I) CHART SHOWING THE VARIOUS DECISIONS TAKEN BY C AND MD ON SUPERANNUATION BENEFITS UNDER CRESBF TRUST AND PENSION UNDER NPS. EXHIBIT R5(J) TRUE COPY OF ONE SUCH REQUEST DATED 30/11/2015 RECEIVED FROM SRI. ARUMUGHAM P., A RETIRED EMPLOYEE WHO HAS BEEN WAITING FOR PENSION SINCE 01/07/2014. EXHIBIT R5(K) STATEMENT SHOWING THE LOSS BEING SUSTAINED BY SRI. JANARDHANAN B., A RETIRED EMPLOYEE. -12- WP(C).NoS.34195, 38500 & 35001 OF 2015 APPENDIX OF WP(C) 38500/2015 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE MEMORANDUM OF UNDERSTANDING DATED 20.01.1989 ENTERED INTO BETWEEN THE OFFICERS OF COCHIN REFINERIES LIMITED AND THE COCHIN REFINERIES. EXHIBIT P2 TRUE COPY OF THE TRUST DEED DATED 07.03.1989. EXHIBIT P3 TRUE COPY OF THE AMENDED TRUST DEED DATED 30.03.1994. EXHIBIT P4 TRUE COPY OF OFFICE MEMORANDUM DATED 26.11.2008 OF THE UNION OF INDIA. EXHIBIT P4 A TRUE COPY OF THE OFFICE MEMORANDUM DATED 02.04.09. EXHIBIT P5 TRUE COPY OF THE MINUTES OF THE MEETING OF THE BOARD OF TRUSTEES OF CRESBF TRUST HELD ON 05.11.04. EXHIBIT P6 TRUE COPY OF THE ORDERS PASSED BY THE CHAIRMAN AND MANAGING DIRECTOR OF THE BHARATH PETROLEUM CORPORATION DATED 08.07.2015. EXHIBIT P7 TRUE COPY OF THE PROCEEDINGS OF THE COMMISSIONER OF INCOME TAX DATED 09.10.2015. EXHIBIT P8 TRUE COPY OF THE NOTICE DATED 03.11.2015 ON SUPERANNUATION SCHEME/NEW PENSION SCHEME IN KOCHI REFINERY. "