The Secretary To Government vs. Joseph Kunjumon Mathew

ITEM NO.7 Court 4 (Video Conferencing) SECTION XI-A

S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS

SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 39312/2018

(Arising out of impugned final judgment and order dated 05-07-2018 in WA No. 1184/2013 passed by the High Court Of Kerala At Ernakulam)

THE ASSISTANT COMMISSIONER(ASSESSMENT) & ORS. Petitioner(s)

VERSUS

M/S CHOLAYIL PVT. LTD. Respondent(s)

(IA No. 159451/2018 - CONDONATION OF DELAY IN FILING)

WITH

SLP(C) No. 29199/2018 (XI-A)

Diary No(s). 42539/2018 (XI-A)

IA No. 167284/2018 - CONDONATION OF DELAY IN FILING) Diary No(s). 5027/2019 (XI-A)

IA No. 41345/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5028/2019 (XI-A) ( FOR CONDONATION OF DELAY IN FILING ON IA 34880/2019 FOR APPROPRIATE ORDERS/DIRECTIONS ON IA 49103/2021 IA No. 49103/2021 - APPROPRIATE ORDERS/DIRECTIONS IA No. 34880/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5031/2019 (XI-A)

IA No. 32552/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5147/2019 (XI-A)

IA No. 33950/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5152/2019 (XI-A)

IA No. 30501/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5155/2019 (XI-A)

IA No. 39251/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5160/2019 (XI-A) IA No. 35209/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5317/2019 (XI-A) Digitally signed by DEEPAK SINGH Date: 2021.07.14 18:43:12 IST Reason: Signature Not Verified

Diary No(s). 5321/2019 (XI-A)

IA No. 40357/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 5323/2019 (XI-A)

Diary No(s). 5509/2019 (XI-A)

IA No. 30829/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 7128-7132/2019 (XI-A)

Diary No(s). 5564/2019 (XI-A)

IA No. 48169/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 6328/2019 (XI-A)

IA No. 46712/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 6333/2019 (XI-A)

IA No. 47222/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 6336/2019 (XI-A)

IA No. 46702/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 6466/2019 (XI-A)

IA No. 43812/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 7351/2019 (XI-A)

IA No. 46195/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 7631/2019 (XI-A)

IA No. 52538/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 7636/2019 (XI-A)

IA No. 46230/2019 - CONDONATION OF DELAY IN FILING IA No. 191549/2019 - INTERVENTION APPLICATION) Diary No(s). 7915/2019 (XI-A)

IA No. 53921/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 7916/2019 (XI-A)

IA No. 52220/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 9049/2019 (XI-A)

IA No. 55525/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 9794/2019 (XI-A)

IA No. 63830/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 9798/2019 (XI-A)

IA No. 69983/2019 - CONDONATION OF DELAY IN FILING IA No. 69984/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 10365/2019 (XI-A) (9 IA No. 57342/2019 - CONDONATION OF DELAY IN FILING)

SLP(C) No. 12215/2019 (XI-A) ) Diary No(s). 26184/2019 (XI-A) IA No. 122840/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 27591/2019 (XI-A) IA No. 124048/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 23762/2019 (XI-A) ) SLP(C) No. 25142/2019 (XI-A) ) Diary No(s). 38991/2019 (XI-A) IA No. 176230/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 28848/2019 (XI-A) ) SLP(C) No. 29828/2019 (XI-A) ) SLP(C) No. 29257/2019 (XI-A) ) SLP(C) No. 29788/2019 (XI-A) ) SLP(C) No. 29786/2019 (XI-A) ) SLP(C) No. 29710/2019 (XI-A) ) SLP(C) No. 29777/2019 (XI-A) ) SLP(C) No. 30073/2019 (XI-A) ) SLP(C) No. 29834/2019 (XI-A) ) SLP(C) No. 30125/2019 (XI-A) (.) SLP(C) No. 29831/2019 (XI-A) ) SLP(C) No. 1129/2020 (XI-A) ) SLP(C) No. 29989/2019 (XI-A) ) SLP(C) No. 1130/2020 (XI-A) ) Diary No(s). 44214/2019 (XI-A) ( FOR CONDONATION OF DELAY IN FILING ON IA 194034/2019 IA No. 194034/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 44563/2019 (XI-A) ( FOR CONDONATION OF DELAY IN FILING ON IA 195738/2019 IA No. 195738/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 1128/2020 (XI-A) ) SLP(C) No. 1131/2020 (XI-A) )

 Diary No(s). 45966/2019 (XI-A)
( FOR CONDONATION OF DELAY IN FILING ON IA 7892/2020
IA No. 7892/2020 - CONDONATION OF DELAY IN FILING)
 SLP(C) No. 10203/2020 (XI-A)
)
 SLP(C) No. 6772/2020 (XI-A)
)
 SLP(C) No. 9073/2020 (XI-A)
)
 Diary No(s). 1086/2020 (XI-A)
( FOR CONDONATION OF DELAY IN FILING ON IA 33618/2020
IA No. 33618/2020 - CONDONATION OF DELAY IN FILING)
 Diary No(s). 3188/2020 (XI-A)
(FOR 
FOR CONDONATION OF DELAY IN FILING ON IA 32272/2020
IA No. 32272/2020 - CONDONATION OF DELAY IN FILING)
 SLP(C) No. 6150/2020 (XI-A)
)
 SLP(C) No. 6767/2020 (XI-A)
)
 SLP(C) No. 6532/2020 (XI-A)
)
 Diary No(s). 8467/2020 (XI-A)
(FOR 
FOR CONDONATION OF DELAY IN FILING ON IA 82599/2020
IA No. 82599/2020 - CONDONATION OF DELAY IN FILING)
 Diary No(s). 9822/2020 (XI-A)
(FOR 
FOR CONDONATION OF DELAY IN FILING ON IA 110955/2020
IA No. 110955/2020 - CONDONATION OF DELAY IN FILING)
 Diary No(s). 9825/2020 (XI-A)
(FOR 
FOR CONDONATION OF DELAY IN FILING ON IA 84825/2020
IA No. 84825/2020 - CONDONATION OF DELAY IN FILING)
 Diary No(s). 9832/2020 (XI-A)
(FOR 
FOR CONDONATION OF DELAY IN FILING ON IA 83194/2020
IA No. 83194/2020 - CONDONATION OF DELAY IN FILING)
 Diary No(s). 10125/2020 (XI-A)
(FOR 
FOR CONDONATION OF DELAY IN FILING ON IA 83402/2020
IA No. 83402/2020 - CONDONATION OF DELAY IN FILING)
 Diary No(s). 10131/2020 (XI-A)
(IA 
FOR CONDONATION OF DELAY IN FILING ON IA 88546/2020
IA No. 88546/2020 - CONDONATION OF DELAY IN FILING)
 SLP(C) No. 13355/2020 (XI-A)
(FOR ADMISSION and I.R..)
 Diary No(s). 10144/2020 (XI-A)
(FOR 
FOR CONDONATION OF DELAY IN FILING ON IA 88591/2020
IA No. 88591/2020 - CONDONATION OF DELAY IN FILING)
 Diary No(s). 10317/2020 (XI-A)

(FOR FOR CONDONATION OF DELAY IN FILING ON IA 86089/2020 IA No. 86089/2020 - CONDONATION OF DELAY IN FILING) SLP(C) No. 12299/2020 (XI-A) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 105649/2020 IA No. 105649/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 24943/2020 (XI-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 132594/2020 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 132597/2020 IA No. 132594/2020 - CONDONATION OF DELAY IN FILING IA No. 132597/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 14114/2020 (XI-A) (IA FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 120277/2020 IA No. 120277/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 25195/2020 (XI-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 121615/2020 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 121616/2020 IA No. 121615/2020 - CONDONATION OF DELAY IN FILING IA No. 121616/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 652/2021 (XI-A) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 3419/2021 IA No. 3419/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 12462/2020 (XI-A) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 106666/2020 IA No. 106666/2020 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 8397/2021 (XI-A) (FOR FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 73431/2021 IA No. 73431/2021 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 3779-3781/2021 (XI-A) (FOR ADMISSION and I.R.)

Date : 13-07-2021 These matters were called on for hearing today.

CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE SANJIV KHANNA

For Petitioner(s) Mr. Rakesh Dwivedi, Sr. Adv. Mr. G. Prakash, AOR Mr. C. E. Unnikrishnan, Adv. Mr. Jishnu M.L., Adv. Ms. Priyanka Prakash, ADv. Mr. C. K. Sasi, AOR For Respondent(s) Mr. Parag P Tripathi, Sr. Adv. Mr. Jay Savla, Sr. Adv. Mr. Ramesh Babu M. R., AOR Ms. Kavita Jha, AOR Ms. Swati Agarwal, Adv. Mr. Sriram Parakkat, AOR Mr. MS Vishnu Shankar, Adv. Ms. Athira G Nair, Adv. Mr. Mukund P Unny, Adv. Mr. Sreenath S, Adv. Mr. Puneet Agrawal, Adv. Ms. Hemlata Rawat, Adv. Mr. Aayushmaan Vatsyayana, Adv. Mr. Yuvraj Singh, Adv. Mr. Chetan Kumar Shukla, Adv. Mr. Santosh Kumar, AOR Mr. Venkita Subramoniam T.R., Adv. Mr. Rahat Bansal, Adv. Mr. Romy chacko, AOR Mr. P. S. Sudheer, AOR Mr. Hrishikesh Baruah, AOR Ms. Radhika Gupta, Adv. Mr. R. Jawaharlal, Adv. Mr. Siddharth Bawa, Adv. Mr. Anuj Garg, Adv. Mr. Mayank Kshirsagar, AOR Mr. Pankhuri, Adv. Mr. Parthasarathy Bose, Adv. Mr. Mohd. Arif, Adv. Mr. Akhilesh Yadav, Adv. Mr. Vipin Nair, AOR

Mr. P.B. Suresh, Adv. Mr. Karthik Jayashankar, Adv. Mr. Arindam Ghosh, Adv. Mr. Anshumaan Bahadur, Adv. Mr. Sanal C. Nambiar, Adv. Sh. Sanand Ramakrishnan, AOR Sh. Rajeev Mishra, Adv. Sh. Sunil Narayan, Adv. Ms. Liz Mathew, AOR Mr. Navneet R, Adv. Ms. Sonali Jain, Adv. Ms. Prerana Chaturvedi, Adv. Ms. Manju Jetley, AOR Mr. Mahesh Agarwal, Adv. Mr. M.S. Ananth, Adv. Ms. Sayaree Basu Mallik, Adv. Mr. E. C. Agrawala, AOR Ms. Malini Poduval, AOR Ms. Babita Sant, Adv. Mr. Jay Savla, Sr. Adv. Mr. Prakash Shah, Adv. Mr. Jasdeep Singh Dhillon, Adv. Mr. Rahul Gupta, Adv/AOR Mr. Prabhat Kumar Chaurasia, Adv. Mr. K.S. Mahadevan, Adv. Mr. Swati Bansal, Adv. Mr. Rajesh Kumar, AOR Mr. V.K. Sidharth, AOR Mr. Renjith B. Marar, Adv. Mr. Lakshmi N. Kaimal, AOR Biju Vigneswar, Adv. Surabhi Santosh, Adv. Mr. Arun Poomulli, Adv. Meera M. Adv. Mr. Anil Sharma, Adv. Mr. Pratap Venugopal, Adv. Ms. Surekha Raman, Adv. Mr. Rahul Unnikrishnan, Adv. Mr. Akhil Abraham Roy, Adv. Mr. Vijay Valsan, Adv. M/s K.J. John, & Co.

Mr. Roy Abraham, Adv.

Ms. Reena Roy, Adv. Ms. Seema Roy, Adv. Mr. Akhil Abraham, Adv. Mr. Himinder Lal, Adv. Mr. Suvidutt M.S., AOR Mrs. Anu B., Adv. Mr. Vibhor Ahlawat, Adv. Ms. Vijayalakshmi Raju, Adv. Mrs. Dhanya C., Adv. Mr. T. G. Narayanan Nair, AOR Mr. Sajith. P, AOR Ms. Manju Jetley, AOR Ms. Pallavi Pratap, AOR

UPON hearing the counsel the Court made the following O R D E R

Issue notice on the application(s) for condonation of delay as well as on the Special Leave Petition(s), returnable on 12.08.2021.

Dasti, in addition, is permitted.

Mr. Rakesh Dwivedi, learned counsel for the petitioner points out that in some of the cases, notice is yet to be served on the concerned respondent(s). He submits that in addition to the dasti notice, the petitioner be permitted to serve the concerned respondent(s) by publication through local newspapers having wide circulation in the concerned area, so that all the matters can proceed together on the next date of hearing.

We permit the petitioners to effect dasti notice as well as the serve the unserved respondent(s) by publication in two local newspapers, one in English and other in vernacular language.

It is made clear that no request for adjournment, at the instance of any of the party, will be entertained, on any count, on future dates, including on the ground that some of the respondent(s) have not entered appearance in connected cases.

We hasten to observe this, as the question involved in the leading matter is pure question of law and decision in the first matter would govern the rest of the cases. Even this part of the order be mentioned in the publication to be issued by the petitioners.

The parties are permitted to file written submission in the concerned cases before the next date of hearing, if so advised.

Mr. Punit D. Tyagi, learned counsel appearing in Diary No. 5028 of 2019 submits that this petition does not survive for consideration as the respondent(s) have already availed of the Amnesty Scheme 2020 for Settlement of Arrears.

Mr. Rakesh Dwivedi, learned counsel for the petitioners submit that there are some more cases of this nature list whereof will be furnished on the next date of hearing so that all those matters can be disposed of on that basis.

COURT MASTER (SH) COURT MASTER (NSH)

(DEEPAK SINGH) (ANITA RANI AHUJA)