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2026 Supreme(Online)(Ker) 2187

IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
JOSE N.CYRIL – Appellant
Versus
THE SUB TREASURY OFFICER – Respondent


Advocates:
For the Appellants/Petitioners: SRI.V.V.ASOKAN (SR.), SRI.R.JAIKRISHNA
For the Respondents: SHRI.JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA

Table of Content
1. petitioner seeks judicial review of tax-related claims. (Para 1)
2. previous rulings impact present claims. (Para 2)

JUDGMENT

This writ petition is submitted by the petitioner, seeking the following reliefs:

“(a) Call for the records of the case leading to the issuance of Exts.P2, P5 and quash the same by the issue of writ of certiorari or other appropriate writ or order;

(b) Declare the means of an appropriate writ or order that sumptuary allowance is a tax free allowances and liable to be disbursed to the Office without any tax deduction.

(c) Issue a writ of mandamus or other appropriate writ or order directing the 1st respondent to pass the salary bills presented and being presented by the petitioner granting IT exemption in respect of the sumptuary allowances received by the petitioner and included in the salary bills.

(d) Grant such other reliefs that this Hob'ble Court deem fit to grant under the facts and circumstances of the case.”

2. However, today when the matter came up for consideration, it is reported that the issued raised by the petitioner is already decided against the petitioner in Writ Appeal No.2069/2015 in Kerala Judicial Officers Association v. Uni

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