KERALA JUDICIAL OFFICERS' ASSOCIATION V. UNION OF INDIA

WA/2069/2015

AI Insights

The Kerala Judicial Officers' Association filed a writ appeal challenging the dismissal of their writ petition, which sought cash benefits related to sumptuary allowance and encashment of leave and leave salary. The appeal was based on the Shetty Commission's recommendations, which had been accepted by the Supreme Court in various judgments. The primary legal contention was whether these recommendations could be enforced through judicial means. The court, referencing decisions from the Supreme Court and previous judgments, concluded that the enforcement of these recommendations does not fall under the judicial process and should be addressed through legislative or executive action.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 722375 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 03-03-2016
• Assessment Year: misc
• Other Referred Cases: Maharashtra State Judges Assn. v. High Court of Bombay [(2009) 1 SCC 569], Asha P. v. State of Kerala [ILR 2009 (4) Kerala 543]
• Laws Referred To: Article 226 of the Constitution, Income Tax Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: N NAGRESH; P K R MENON; JOSE JOSEPH; BABU VARGHESE
• Assessee Lawyers: S SREEKUMAR; P MARTIN JOSE; P PRIJITH; THOMAS P KURUVILLA; AJAY BEN JOSE
• Keywords: Leave encashment; Leave salary; Judicial Officers; Shetty Commission; Sumptuary Allowance

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN & THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN THURSDAY, THE 3RD DAY OF MARCH 2016/13TH PHALGUNA, 1937 WA.NO. 2069 OF 2015 () IN WP(C).3181/2014 ------------------------------------------- WP(C) 3181/2014 OF HIGH COURT OF KERALA APPELLANT(S)/PETITIOENR: ---------------------------------------------- KERALA JUDICIAL OFFICERS' ASSOCIATION NIYAMA SAHAYA BHAVAN, HIGH COURT COMPLEX ERNAKULAM - 682 031, REPRESENTED BY SECRETARY. BY ADVS.SRI.S.SREEKUMAR (SR.) SRI.P.MARTIN JOSE SRI.P.PRIJITH SRI.THOMAS P.KURUVILLA SRI.AJAY BEN JOSE RESPONDENT(S)/RESPONDENTS: ---------------------------------------------------- 1. UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE NORTH BLOCK, NEW DELHI - 110 001. 2. CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001 REPRESENTED BY ITS CHAIRMAN. 3. JOINT COMMISSIONER OF INCOME TAX (T.D.S.), GROUND FLOOR, AAYAKAR BHAVAN, KAWADIYAR THIRUVANANTHAPURAM - 695 003. 4. STATE OF KERALA, REPRESENTED BY SECRETARY, MINISTRY OF FINANCE SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 5. STATE OF KERALA REPRESENTED BY SECRETARY, MINISTRY OF HOME AFFAIRS SECRETARIAT, THIRUVANANTHAPURAM - 695 001. R4 & R 5 BY ADV. SRI.BABU VARGHESE, ADDL. ADVOCATE GENERAL R1 BY ADV. SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL OF INDIA R1-R3 BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) R1-R3 BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 03-03-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SKV THOTTATHIL B. RADHAKRISHNAN & ANU SIVARAMAN, JJ. ------------------------------------- W.A. No.2069 of 2015 ------------------------------------- Dated this the 3rd day of March, 2016 JUDGMENT Thottathil B. Radhakrishnan, J. 1. This writ appeal is filed by the Kerala Judicial Officers' Association. They challenge the dismissal of the writ petition filed by them claiming cash benefits on sumptuary allowance and encashment of leave and leave salary. 2. The plea of the Association on behalf of the Judicial Officers was founded on the recommendations made by Shetty Commission and accepted by the Hon'ble Supreme Court of India through the different judgments which also contained specific directions touching various matters. 3. Having heard the learned senior counsel for the appellant and the learned counsel appearing for the Income Tax Department, as also the learned Assistant Solicitor General of India, we think that this is not a matter which can be ironed through the judicial process either under Article 226 of the Constitution or through an intra-court appeal arising from the writ petition. Learned single W.A. No.2069 of 2015 -2- Judge found that the issue relating to acceptance of Shetty Commission recommendations and its enforcement is no longer res integra. This was stated making reference to the decision of the Apex Court in Maharashtra State Judges Assn. v. High Court of Bombay [(2009) 1 SCC 569] and to the judgment of this Court in Asha P. v. State of Kerala [ILR 2009 (4) Kerala 543]. 4. Having bestowed our anxious consideration, we do not find our way to disagree with the finding rendered by the learned single Judge following the afore-noted precedents. The learned single Judge, therefore, rightly refused to accept the contention of the Association that the acceptance of the recommendations of the Shetty Commission Report has to be considered as declaration of law by the Hon'ble Supreme Court for the purpose of its enforcement. Those recommendations are matters which may generate room for relief in cases where no rules have been framed; in which event, the learned single Judge has rightly found that the remedy does not lie before this Court. W.A. No.2069 of 2015 -3- 5. For the aforesaid reasons, we are of the view that this has writ appeal has to fail. 6. Before parting, we may note that an attempt was made even by the Division Bench during the pendency of this appeal to find out whether there could be a re-look at the issue by the executive. The Assistant Solicitor General of India was required to bring the issue involved in the case to the notice of the authorities concerned in the Central Government. 7. We have seen the provisions of the Income Tax Act and the limited extent of power which is given through delegation. We think that this is not a matter which could succeed through judicial review at our hands. In the result, this writ appeal is dismissed. Sd (THOTTATHIL B. RADHAKRISHNAN, JUDGE) Sd/- (ANU SIVARAMAN, JUDGE) SKV "