S.SARATH V. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX

WP(C)/32950/2022

AI Insights

The case involves S. Sarath, an Income Tax Officer accused in multiple criminal cases, who sought permission to travel abroad to accompany his daughter for her studies. Despite the courts granting permission for passport renewal, the Income Tax Department's vigilance clearance was not granted, which was necessary for the travel. The petitioner had previously approached the court for a decision on his clearance request, which led to a directive for the department to decide on his request within a week. However, the department's subsequent rejection of the clearance led to this writ petition, arguing that the rejection was unjustified and citing an Office Memorandum that did not mandate such a rejection merely due to pending criminal cases.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 750526 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 18-10-2022
• Assessment Year: misc
• Laws Referred To: Office Memorandum F.NO.11012/7/2017- ESTT.A-III dated 18-2-2020
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: THOMAS ABRAHAM; ARUN PHILIP
• Keywords: Income Tax Officer; NOC; Travel Abroad; Vigilance clearance; Pending cases

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN TUESDAY, THE 18TH DAY OF OCTOBER 2022 / 26TH ASWINA, 1944 WP(C) NO. 32950 OF 2022 PETITIONER: S.SARATH AGED 51 YEARS S/O. K. SASIDHARAN PILLAI, HOUSE NO. 307, SREEVATSAM, PTP NAGAR, PTP NAGAR PO, THIRUVANANTHAPURAM DISTRICT- 695038. BY ADVS. THOMAS ABRAHAM (NILACKAPPILLIL) ARUN TOM PHILIP RESPONDENTS: 1 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KERALA, AAYKAR BHAVAN, I S PRESS ROAD, ERNAKULAM - 682018. 2 THE ADDITIONAL DIRECTOR GENERAL OF INCOME TAX [VIG.] [SOUTH] [CBDT], CHENNAI, ANNEX BUILDING, 8TH FLOOR, 121, MG ROAD, NUNGAMBAKKAM, CHENNAI - 600034. OTHER PRESENT: SC CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). 32950/2022 2 JUDGMENT Dated this the 18th day of October, 2022 The petitioner is working as an Income Tax Officer at Alappuzha. He is an accused in two Sessions Cases pending before the Special Court (CBI), Thiruvananthapuram and one Calender Case pending before the Judicial First Class Magistrate-II, Nedumangad. The petitioner has to accompany his daughter to the UAE in connection with her studies. Therefore, he applied for permission to travel abroad and the courts granted permission for renewal of the petitioner's passport. In the meanwhile, the petitioner submitted requests for vigilance clearance and NOC before the respondents. As no action was forthcoming on the requests, petitioner approached this Court by filing W.P.(C) No. 31760 of 2022. By Ext. P9, the writ petition was disposed of directing the 2nd respondent to consider petitioner's request and take a decision thereon within one week. 2. This writ petition is filed pointing out that, even before Ext.P9 judgment was rendered, the 2nd respondent had W.P.(C). 32950/2022 3 rejected the petitioner's request for vigilance clearance and the 1st respondent had granted approval for travelling abroad from 01.11.2022 to 10.11.2022. 3. Learned Counsel for the petitioner submits that, had the above crucial aspect been brought to the notice of this Court at the appropriate stage, this Court could have issued positive directions. It is submitted that if vigilance clearance is not granted, the petitioner will not be able to accompany his daughter, who is going abroad for pursuing her studies. Attention is drawn to Ext. P8 Office Memorandum to contend that, merely because cases are pending before the criminal court and final report has been framed, vigilance clearance need not be refused. 4. Learned Central Government Standing Counsel submits that, in the wake of Ext. P8 OM, the 2nd respondent is left with no alternative other than reject to the application for vigilance clearance. 5. Having perused Ext. P8 OM, I am unable to find any absolute interdiction against issuance of vigilance clearance W.P.(C). 32950/2022 4 certificate if final report is filed in a case in which the applicant is an accused. The OM only says that vigilance clearance can be withheld in cases where charge has been filed in court by the investigating agency. In the instant case, the 1st respondent has already granted permission to the petitioner to travel abroad for ten days. Being so, denial of vigilance clearance based on Ext. P8 is not justified. The writ petition is hence disposed of, directing the 2nd respondent to issue vigilance clearance certificate to the petitioner immediately on production of a copy of this judgment. Once vigilance clearance certificate is issued, it is for the 1st respondent to issue the no-objection certificate applied for. Ordered accordingly. Sd/- V.G.ARUN JUDGE sb W.P.(C). 32950/2022 5 APPENDIX OF WP(C) 32950/2022 PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE RELEVANT PAGE OF THE PASSPORT OF THE PETITIONER Exhibit P2 THE TRUE COPY OF THE APPLICATION DATED 19.09.2022 SUBMITTED BEFORE RESPONDENT NO.1 THE PRINCIPAL COMMISSIONER OF INCOME TAX KERALA. Exhibit P3 THE TRUE COPY OF THE REQUISITION FOR TRAVEL ABROAD AND DECLARATION SUBMITTED BEFORE RESPONDENT NO.1 THE PRINCIPAL COMMISSIONER OF INCOME TAX KERALA.DATED 21-9-2022 Exhibit P4 THE TRUE COPY OF THE ORDER, GRANTING NOC TO THE PETITIONER FOR RENEWAL OF PASSPORT, DATED 03.10.2022 IN CRL. M.P NO. 131/2022 IN C.C. NO. 3/2019 OF THE COURT OF SPECIAL JUDGE (SPE/CBI), THIRUVANANTHAPURAM. Exhibit P5 THE TRUE COPY OF THE ORDER, GRANTING NOC TO THE PETITIONER FOR RENEWAL OF PASSPORT, DATED 03.10.2022 IN CRL. M.P NO. 133/2022 IN C.C. NO. 4/2018 OF THE COURT OF SPECIAL JUDGE (SPE/CBI), THIRUVANANTHAPURAM. Exhibit P6 THE TRUE COPY OF THE ORDER, GRANTING NOC TO THE PETITIONER FOR RENEWAL OF PASSPORT, DATED 28.09.2022 IN C.M.P NO. 2300/2022 IN C.C. NO. 1595/2016 OF THE COURT OF JUDICIAL FIRST CLASS MAGISTRATE - II, NEDUMANGAD. Exhibit P7 THE TRUE COPY OF THE REQUISITION LETTER DATED 04.10.2022 SUBMITTED BEFORE RESPONDENT NO.1 THE PRINCIPAL COMMISSIONER OF INCOME TAX KERALA. Exhibit P8 THE TRUE COPY OF THE OFFICE MEMORANDUM F.NO.11012/7/2017- ESTT.A-III DATED 18-2- 2020. Exhibit P9 THE TRUE COPY OF THE ORDER DATED 12-10-2022 IN WP (C)NO. 31760/2022. W.P.(C). 32950/2022 6 Exhibit P10 THE TRUE COPY OF THE ORDER DATED 10-10-2022 ISSUED BY THE OFFICE OF THE RESPONDENT NO.2 THE ADDITIONAL DIRECTOR GENERAL OF INCOME TAX [VIG.] [SOUTH] [CBDT], CHENNAI. Exhibit P11 THE TRUE OF THE ORDER DATED 11-10-2022 ISSUED BY THE OFFICE OF THE RESPONDENT NO.1 THE PRINCIPAL CHIEF COMMISSIONER INCOME TAX, KERALA. Exhibit P12 THE TRUE COPY OF THE REPRESENTATION DATED 14- 10-2022 SUBMITTED BY THE PETITIONER. "