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IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A.
Vellangallur Peoples Welfare Co-Operative Society Ltd. – Appellant
Versus
Union Of India, Represented By Its Secretary To The Government, Ministry Of Finance – Respondent
JUDGMENT :
ZIYAD RAHMAN A.A., J.
In all these cases, the petitioners are Co-operative Societies registered under the provisions of the Kerala Co-operative Societies Act, 1969 and are classified as Primary Agricultural Credit Societies under the said Act and the Rules. In all these cases, the challenge is raised against the Constitutional validity of the proviso to section 194A(3) of the INCOME TAX ACT , 1961 (hereinafter referred to as the Act), by which, a restriction was imposed, based on the gross receipts or turnover of the Societies, in the matter of exemption from the obligation to make TDS from the income as the interests on deposits.
2. The brief facts which are required to examine the issues involved in these writ petitions are as follows: As mentioned above, all these petitioners are Primary Agricultural Credit Societies, which are mainly engaged in the business of providing financial assistance to their members, for agricultural purposes. Section 194A deals with the liability to make deduction of tax at source (TDS) in respect of certain transactions and sub-section (1) thereof imposes a liability upon any person not being an individual or a Hindu undivided family, to ded
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