JUDGMENT

[OP (DRT) Nos.446/2023, 394/2022, 517/2023 W.P.(C) Nos.3943/2023, 9592/2021, 6793/2018]

Heard Mr George Thomas Mevada (Sr) assisted by Mr Amal Geroge, Mr E K Nanda Kumar (Sr) assisted by Ms Ramola N, Mr George Poonthottam (Sr) assisted by Mr R Sunilkumar, Mr Manu Ramachandran, Mr Peer Mohamed Khan, learned Counsel for the petitioners, and Mr Jawahar Jose, Mr Varghese Cherian, Mr Sunil Sankar, Mr P Chandrasekhar, Sri Madhu Radhakrishnan learned Counsel for the respondents.

2. The common question that arises for consideration in these petitions is whether the provisions of Rule 68B of the Second Schedule to the Income Tax Act 1961 have been made applicable to proceedings for recovery of amounts determined as payable to a Bank/Financial Institution under the provisions of the Recovery of Debts Due to Banks and Financial Institutions Act, 1993 (for short, ‘RDDB Act’) prohibits the proceedings from continuing beyond the period prescribed in that Rule.

2.1 Almost common questions of law and facts are involved in these petitions. Therefore, these petitions are being decided by this common judgment. The brief facts of each case are stated hereunder:

Facts

W.P.(C) No.6793/2018

3. The pe