MAHESH S.P. V. THE UNION OF INDIA

WP(C)/18106/2017

AI Insights

The case involves two petitioners, Mahesh S.P. and Manoj Sukumaran Nair, who sought judicial intervention regarding the exchange of demonetized currency notes. The petition was filed against multiple respondents including the Union of India and the Reserve Bank of India, addressing issues related to the authentication and exchange of specified bank notes that were demonetized. The court's decision was influenced by a parallel case, W.P.(C) No.18107 of 2017, leading to a directive for procedural compliance in the exchange of these notes.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 722347 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 12-07-2017
• Assessment Year: misc
• Other Referred Cases: W.P.(C) No.18107 of 2017
• Laws Referred To: Specified Bank Notes (Cession of Liabilities) Act, 2017
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: N NAGRESH; JOSE JOSEPH; S KANNAN
• Assessee Lawyers: PRATHAP PILLAI; C NAIR; VISHNU PILLAI
• Keywords: Currency exchange; Demonetized currencies; Authentication of serial numbers

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR WEDNESDAY, THE 12TH DAY OF JULY 2017/21ST ASHADHA, 1939 WP(C).No. 18106 of 2017 (K) --------------------------------------------- PETITIONER(S) : -------------------------- 1. MAHESH S.P., S/O. SUBBAYYA PILLAI, FLAT NO.6B, NIKUNJAM FORTUNE, JAWAHAR NAGAR, KOWDIYAR, THIRUVANANTHAPURAM, PIN. 695 003. 2. MANOJ SUKUMARAN NAIR, S/O. SUKUMARAN NAIR, FLAT NO.5B, NIKUNJAM FORTUNE, JAWAHAR NAGAR, KOWDIYAR, THIRUVANANTHAPURAM. PIN. 695 003. BY ADVS. SRI.PRATHAP PILLAI SRI.C.SREEKUMARAN NAIR (CSN) SRI.VISHNU PRATHAP PILLAI RESPONDENT(S) : ---------------------------- 1. THE UNION OF INDIA, REPRESENTED BY THE SECRETARY , GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI. 110 011. 2. THE GOVERNOR, RESERVE BANK OF INDIA, 16TH FLOOR, CENTRAL OFFICE BUILDING, SHAHID BHAGAT SINGH MARG, MUMBAI- 400 001. 3. THE REGIONAL DIRECTOR. RESERVE BANK OF INDIA, FORT GLACIS, 16, RAJAJI SALAI, CHENNAI- 600 001. 4. THE REGIONAL DIRECTOR, RESERVE BANK OF INDIA, BAKERY JUNCTION, P.B.NO.6507, THIRUVANANTHAPURAM- 695 033. ..2/- ..2.. WP(C).No. 18106 of 2017 (K) --------------------------------------------- 5. ADDITIONAL DIRECTOR OF INCOME TAX, GOVERNMENT OF INDIA, THIRUVANANTHAPURAM- 695 003. 6. SUB INSPECTOR OF POLICE, MUSEUM POLICE STATION, THIRUVANANTHAPURAM- 695 033. R1 BY ADV. SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL R5 BY ADV. SRI.JOSE JOSEPH, S.C R6 BY GOVERNMENT PLEADER SRI. S.KANNAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-07-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. WP(C).No. 18106 of 2017 (K) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS : EXHIBIT P1 TRUE COPY OF THE PAN CARD OF THE FIRST PETITIONER. EXHIBIT P2 TRUE COPY OF PAN CARD OF THE SECOND PETITIONER. EXHIBIT P3 TRUE COPY OF THE LETTER DATED 19.12.2016 ISSUED BY THE ADDITIONAL DIRECTOR OF INCOME TAX. EXHIBIT P4 TRUE COPY OF THE ORDER DATED 25.02.2017 ISSUED BY THE SUB DIVISIONAL MAGISTRATE. EXHIBIT P5 TRUE COPY OF THE PROCEEDING DATED 25.02.2017. EXHIBIT P6 TRUE COPY OF THE LETTER REFERENCE NO.20979/16 DATED 25.02.2017. EXHIBIT P7 TRUE COPY OF THE LETTER REFERENCE NO.20980/16 DATED 25.02.2017. EXHIBIT P8 TRUE COPY OF THE LETTER SUBMITTED TO THE 3RD RESPONDENT. EXHIBIT P9 TRUE COPY OF THE LETTER SUBMITTED TO THE 3RD RESPONDENT. EXHIBIT P10 TRUE COPY OF THE COMMUNICATION RECEIVED FROM THE 3RD RESPONDENT. EXHIBIT P11 TRUE COPY OF THE COMMUNICATION DETAILED DATED 03.04.2017. EXHIBIT P12 TRUE COPY OF THE DETAILED COMMUNICATION DATED 03.04.2017. EXHIBIT P13 TRUE COPY OF THE LETTER DATED 19.04.2017 ISSUED BY THE 4TH RESPONDENT. RESPONDENT(S)' EXHIBITS : NIL //TRUE COPY// P.A.TO JUDGE. Msd. P.B. SURESH KUMAR, J. ------------------------------------------ W.P.(C) No.18106 of 2017 ------------------------------------------ Dated this the 12th day of July, 2017 JUDGMENT An identical matter has been disposed of today, as per the judgment in W.P.(C) No.18107 of 2017. 2. In the light of the judgment in W.P.(C) No.18107 of 2017, this writ petition is disposed of as follows: i) The Sub Divisional Magistrate, Thiruvananthapuram shall obtain the serial numbers of the demonetized currencies referred to in Exts.P4 and P5 orders from the Nanthancode Branch of State Bank of India and issue letters to the petitioners authenticating the W.P.(C) No.18106 of 2017 -2- same. This shall be done within two weeks from the date of receipt of a copy of this judgment. ii) Thereupon, the petitioners shall obtain the currencies from the bank and produce the same for credit before the Thiruvananthapuram Branch of the Reserve Bank of India with the letters issued to them as directed above. iii) Needless to say that on production of the currencies with the letters containing the authentication of the serial numbers of the currencies, the Reserve Bank of India shall exchange the value thereof, in accordance with the Specified Bank Notes (Cession of Liabilities) Act, 2017. Sd/- P.B. SURESH KUMAR JUDGE bpr "