High Court of KeralaSingle JudgeDisposal of petitions: 33480/2018 dismissed; 16...

M/S C.K. Thomas and Company and Manuel Thomas v State of Kerala and Others

Case / Petition Number:WP(C) Nos. 33480 of 2018 & 16097 of 2021

Case Details & Bench

Court
High Court of Kerala
Hon'ble Judges
  • Viju Abraham
Judgment Date
2023-08-16
Court Decision / Holding
WP(C) No.33480 of 2018: Petition dismissed. WP(C) No.16097 of 2021: Petition allowed in part. The irrevocable Power of Attorney executed in favour of the 9th respondent is recognized, authorizing him to receive the amounts due from the Board for the period after the execution date (26.12.2006). However, payment to the petitioner in 16097/2021 from the 1st respondent Board will be released only after obtaining a No Objection Certificate from the Sales Tax Department, within two months from the date of judgment. The court held that the 4th respondent cannot claim the amount due after Ext.P1. The final directive requires the disbursement to the petitioner in 16097/2021 after NOC, and dismisses the CK Thomas petition in 33480/2018.
Final Disposition
Disposal of petitions: 33480/2018 dismissed; 16097/2021 allowed in part; irrevocable POA recognized; payment to 9th petitioner subject to no objection certificate from Sales Tax Department; two-month deadline for disbursement.

Parties to the Case

Appellants / Petitioners

  • M/S C.K. Thomas and Company, 3B Cordial Arcade, Pongumoodu, Medical College P.O., Thiruvananthapuram-695011 (Represented by its Managing Partner Manuel Thomas)
  • Manuel Thomas, Managing Partner, M/S C.K. Thomas and Company
  • N. Sujan, S/o Narayanan, Narayani Mandiram, Poothura P.O., Thiruvananthapuram-635509

Respondents

  • State of Kerala represented by its Secretary, Department of Taxes, Kerala Government Secretariat, Thiruvananthapuram-695001
  • The Principal Secretary and Commissioner of State Tax, Office of the Commissioner of State, Goods and Service Tax Department, Tax Towers, Karamana, Thiruvananthapuram-695001
  • The Joint Commissioner, Office of the Commissioner of the State, Goods and Service Tax Department, Tax Towers, Karamana, Thiruvananthapuram-695001
  • The Commercial Tax Officer, Works Contract, Kollam-691001
  • Kerala State Housing Board, Santhi Nagar, Thiruvananthapuram-695001
  • The Executive Engineer, Division No.1, Kerala State Housing Board, Santhi Nagar, Thiruvananthapuram-695001
  • The Executive Engineer, Division No.2, Kerala State Housing Board, Santhi Nagar, Thiruvananthapuram-695001
  • The Secretary, Kerala State Housing Board, Santhi Nagar, Thiruvananthapuram-695001
  • N. Sujan, S/o Narayanan, Narayani Mandiram, Poothura P.O., Thiruvananthapuram-690509 (petitioner's role in 16097/2021)

Legal Representation & Advocates

Counsels for Petitioners

  • • V. Philip Mathew
  • • Gibi C. George

Counsels for Respondents

  • • K. Denny Devassy
  • • D. Kishore
  • • Manoj Ramaswamy
  • • R. Muraleekrishnan
  • • V. Harish
  • • Sri. Sayed M. Thangal

Case Synopsis & Summary

This consolidated writ petition concerns contract works executed for the Kerala State Housing Board (KSHB)—first for 198 flats at Pattoor, Thiruvananthapuram (Ext.P1, 1994) and later for a Revenue Tower at Nedumanagad (Ext.P2, 1995). The petitioners (CK Thomas & Co., represented by Manuel Thomas) claim entitlement to the final payment for works under Ext.P1 and Ext.P2, and contend that any amounts due should be adjusted against sales tax arrears under the Amnesty Scheme. A key issue is the execution of an irrevocable Power of Attorney (Ext.R9(a)) in favour of the 9th respondent (N. Sujan), who allegedly continued and completed the balance work at his own expense and submitted final bills. The 9th respondent and the KSHB contend that the Power of Attorney is valid and irrevocable, enabling him to receive all amounts due from the Board from the date of execution, with the 4th respondent (and others) maintaining tax liabilities remain payable by the petitioners. The court examines Ext.P1 (irrevocable POA) and relevant judgments and ultimately holds that the irrevocable POA is valid and that the 9th respondent’s right to receive amounts from the Board is established; however, the petitioner in 33480/2018 is not granted relief. Disbursement to the 9th respondent under 16097/2021 is ordered subject to a No Objection Certificate from the Sales Tax Department, to be paid within two months of the judgment."

Provisions of Law Cited

Section 202 of the Contract Act, 1872Section 18 of the Micro, Small and Medium Enterprises Development Act, 2006

Legal Doctrines & Maxims

  • Irrevocable Power of Attorney creates an ongoing agency right to receive payments; agency cannot be terminated to prejudice the agent’s interest (as invoked in support of the petitioner’s position)
  • Agency created for valuable consideration and authority to secure the agent’s interest (as relied upon in arguments for the irrevocable Power of Attorney)

Submissions & Arguments

Contentions of Appellants / Petitioners

The petitioners in 33480/2018 sought to quash Ext.P15 and obtain a declaration that they were the contractors for the works under Ext.P2, claiming entitlement to final payments due from the 5th respondent for works done under Ext.P1 and Ext.P2. They contended that final dues should be adjusted against sales tax arrears and challenged the validity of the irrevocable Power of Attorney (Ext.R9(a)) in favour of the 9th respondent, arguing it was invalid and not properly registered. They relied on previous orders and Amnesty Scheme representations to support their claims for adjustment or release of funds.

Contentions of Respondents

Respondents, including the State of Kerala and KSHB officials, argued that (i) CK Thomas could not complete the balance work under Ext.P2; (ii) the irrevocable Power of Attorney given to the 9th respondent was valid and allowed the 9th respondent to receive all amounts due from the Board; and (iii) the Amnesty Scheme adjustments and tax arrears were unresolved, justifying the Board’s position not to immediately release the amounts under Ext.P2 to CK Thomas. They invoked prior judgments (Ext.P11, Ext.P12) and asserted the 9th respondent’s entitlement to sums post-Ext.P1 with limitations until tax clearances obtained.

Cited Precedents (2)

Case NameCitationTreatmentExplanation
Shthiya v. Ivan E. John and others1968 KHC 251Mentioned OnlyCited by the petitioner to support the interpretation of agency rights under a Power of Attorney; not central to the court’s dispositive reasoning.
Tashi Delek Gaming Solutions Ltd. and Another v. State of Karnataka and Others2006 KHC 47Mentioned OnlyCited as authority for claims about agency and consideration, not a binding precedence in the court’s decision.

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Extracted Judgment Text

Exact text extracted from official judgment records.

## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** ## **THE HONOURABLE MR.JUSTICE VIJU ABRAHAM** **WEDNESDAY, THE 16[TH] DAY OF AUGUST 2023 / 25TH SRAVANA, 1945 WP(C) NO. 16097 OF 2021** ## **PETITIONER/S:** N.SUJAN AGED 60 YEARS S/O NARAYANAN, NARAYANI MANDIRAM, POONTHURA.P.O, THIRUVANANTHAPURAM-6950026. BY ADVS. D.KISHORE R.MURALEEKRISHNAN (MALAKKARA) **RESPONDENT/S:** 1 KERALA STATE HOUSING BOARD - KSHB SANTHI NAGAR, THIRUVANANTHAPURAM-695001. 2 THE SECRETARY KERALA STATE HOUSING BOARD, SANTHI NAGAR, THIRUVANANTHAPURAM-695001. 3 THE EXECUTIVE ENGINEER DIVISION NO.1, KERALA STATE HOUSING BOARD, SANTHI NAGAR, THIRUVANANTHAPURAM-695001. 4 M/S.C.K.THOMAS AND COMPANY, 3B CORDIAL ARCADE, POPNGUMMOODU, MEDICAL COLLEGE.P.O, THIRUVAANTHAPURAM -695011, REPRESENTED BY ITS MANAGIN PARTNER,MANUEL THOMAS. BY ADVS. MANOJ RAMASWAMY V.HARISH V PHILIP MATHEW ABIYA MARIYAM MATHEW(K/660/2020) GP – SRI. SAYED M. THANGAL **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16.08.2023, ALONG WITH WP(C).33480/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P.(C). Nos.33480 of 2018 & 16097of 2021 : 2 : ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** ## **THE HONOURABLE MR.JUSTICE VIJU ABRAHAM** **WEDNESDAY, THE 16[TH] DAY OF AUGUST 2023 / 25TH SRAVANA, 1945** ## **WP(C) NO. 33480 OF 2018** ## **PETITIONERS:** 1 M/S.C.K.THOMAS AND COMPANY 3B CORDIAL ARCADE, PONGUMOODU, MEDICAL COLLEGE P. O, THIRUVANANTHAPURAM-695011, REPRESENTED BY ITS MANAGING PARTNER - MR.MANUEL THOMAS 2 MANUEL THOMAS, MANAGING PARTNER,M/S C.K.THOMAS AND COMPANY,3B CORDIAL ARCADE,PONGUMOODU,MEDICAL COLLEGE P.O.THIRUVANANTHAPURAM 695 011. BY ADVS.V.PHILIP MATHEW SRI.GIBI.C.GEORGE ## **RESPONDENTS:** 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES, KERALA GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM- 695001 - 2 THE PRINCIPAL SECRETARY AND COMMISSIONER OF STATE TAX, OFFICE OF THE COMMISSIONER OF THE STATE,GOODS AND SERVICE TAX DEPARTMENT,TAX TOWERS,KARAMANA,THIRUVANANTHAPURAM-695001. - 3 THE JOINT COMMISSIONER, OFFICE OF THE COMMISSIONER OF THE STATE,GOODS AND SERVICE TAX DEPARTMENT,TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695001. - 4 THE COMMERCIAL TAX OFFICER, WORKS CONTRACT, KOLLAM-691 001. - 5 KERALA STATE HOUSING BOARD, SANTHI NAGAR, THIRUVANANTHAPURAM-695001.RESENTED BY ITS MANAGING DIRECTOR. - 6 THE EXECUTIVE ENGINEER, DIVISION NO.1,KERALA STATE HOUSING BOARD,SANTHI NAGAR, THIRUVANANTHAPURAM 695 001. - 7 THE EXECUTIVE ENGINEER, DIVISION NO.2,KERALA STATE HOUSING BOARD,SANTHI NAGAR, THIRUVANANTHAPURAM-695 001. - 8 THE SECRETARY, KERALA STATE HOUSING BOARD,SANTHI NAGAR, THIRUVANANTHAPURAM-695 001. - 9 N.SUJAN,S/O NARAYANAN,NARAYANI MANDIRAM, POONTHURA P.O. THIRUVANANTHAPURAM -635509. BY ADVS.SRI.K.DENNY DEVASSY, SC, K.S.H.B. D.KISHORE MANOJ RAMASWAMY R.MURALEEKRISHNAN (MALAKKARA), V.HARISH, GP – SRI.SAYED M. THANGAL **THIS WRIT PETITION (CIVIL) HAVING HAVING BEEN FINALLY HEARD ON 16.08.2023, ALONG WITH WP(C).16097/2021, THE COURT ON THE SAME DAY** **DELIVERED THE FOLLOWING:** W.P.(C). Nos.33480 of 2018 & 16097of 2021 : 3 : ## **VIJU ABRAHAM, J.** - - - - - - - - - - - - - - - - - - - - - - - - - - **W.P.(C). Nos.33480 of 2018 & 16097of 2021** - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 16[th] day of August, 2023 ## **JUDGMENT** ## **W.P.(C) No.33480 of 2018** The petitioners have approached this Court seeking to quash Ext.P15 and for a declaration that the petitioners are the contractor of the work done through Ext.P2 agreement and they are entitled to get the amount due from the 5[th] respondent in respect of the works done through Ext.P2 agreement. 2. 1[st] petitioner is a partnership firm and the 2[nd] petitioner is the Managing Partner of the 1[st] petitioner. By Ext.P1, during 1994 the petitioners entered into an agreement with the 5[th] respondent for construction of 198 flats at Pattoor, Thiruvananthapuram and the petitioners completed the construction in the year 2000. Thereafter in the year 1995, the petitioners again entered into an agreement with the 5[th] respondent for constructing a Revenue Tower at Nedumanagad and 90% of the work was over. But during 2004, the 2[nd] petitioner faced severe cardiac problem and therefore, they could not complete the works as per Ext.P2 agreement. Thereafter the petitioners executed a Power of W.P.(C). Nos.33480 of 2018 & 16097of 2021 : 4 : Attorney in favour of the 9[th] respondent for completing the balance work based on Ext.P2 agreement. The 9[th] respondent received part payment of the bill, but as regards the final bill in respect of the works done, it is the contention of the petitioners that the 9[th] respondent is not entitled to get the final bill amount from the 5[th] respondent. In respect of the above said work contracts, there was sales tax liability on the petitioners for the years 1994-1995 to 2000-2001. The contention of the petitioners is that whatever amount due to them towards the work done as per Exts.P1 and P2 agreements, is liable to be adjusted towards the sales tax arrears. Therefore, Exts.P7 to P9 representations were submitted by the petitioners. As there was no action on the same, the petitioners have filed WP(C) No.33974/2017 seeking a direction to respondents 5 to 8 to disburse the amount due to the petitioners in respect of the works done by them, based on Exts.P1 and P2 agreements and also for a direction to transfer the said amount to the account of the 4[th] respondent and adjust the same towards the sales tax arrears of the petitioners. The said writ petition was disposed of by directing the 5[th] respondent to transmit the amounts due to the 1[st] petitioner in respect of the work covered by Ext.P1 agreement to be adjusted against the amounts payable by the W.P.(C). Nos.33480 of 2018 & 16097of 2021 : 5 : petitioners in terms of Ext.P6 order. But this Court by Ext.P11 judgment, rejected the prayer of the petitioners to direct the 5[th] respondent to transmit the amount due to the petitioners based on the works covered by the Ext.P2 agreement to the 2[nd] respondent since the balance work covered by Ext.P2 agreement was done by the 9[th] respondent and therefore, the amount cannot be adjusted towards the tax liability of the petitioners. Challenging Ext.P11 judgment, the petitioners have filed W.A.No.893/2018, which was dismissed as per Ext.P12 judgment. It is the case of the petitioners that pursuant to Ext.P11 judgment, an amount of Rs.5,03,560/-, which is the amount due to the petitioners in respect of Ext.P1 agreement was credited against the tax dues of the petitioners under Amnesty scheme and that as per Ext.P13, the balance amount now due under the Amnesty Scheme is Rs. 12,37,606/-. The petitioners by Ext.P14 letter, made a request that the balance amount due towards sales tax may be recovered from the 5[th] respondent in respect of the works done by the petitioners as per Ext.P2 agreement. The petitioners' contention is that the Power of Attorney in favour of the 9[th] respondent is not a valid Power of Attorney, which is not registered and there are several discrepancies in the Power of Attorney executed by the 9[th] W.P.(C). Nos.33480 of 2018 & 16097of 2021 : 6 : respondent. 3. A detailed counter affidavit has been filed by the 9[th] respondent, wherein it is contended that since the petitioners could not complete the work agreed as per Ext.P2 agreement, a Power of Attorney was executed allowing the 9[th] respondent to continue the work and to complete the same by spending his own funds. It is also agreed in Ext.R9(a) irrevocable Power of Attorney that the 9[th] respondent is entitled to receive all amounts from the 5[th] respondent due to the company in the said project. On the strength of Ext.R9(a) Power of Attorney, the 9[th] respondent continued the construction work of the revenue tower from his own fund and completed the same as is evident from Ext.R9(b) Completion Certificate and thereafter final bills were submitted. Even though respondents 5 to 8 were fully convinced of the fact that the entire work was completed by the 9[th] respondent, they refused to pay the amount due to the 9[th] respondent under the final bill. Even though the petitioners have approached this Court earlier seeking adjustment of the sales tax dues to the amount due under the work executed as per Ext.P1 and P2 agreement, this Court as per Ext.R9(d) [Ext.P11 in the writ petition] judgment though permitted to transmit the amount due to the 1[st] petitioner in W.P.(C). Nos.33480 of 2018 & 16097of 2021 : 7 : respect of the work done as per Ext.P1 agreement, did not permit to adjust the amount due as per Ext.P2 agreement. Suppressing Ext.R9(d) judgment, the petitioner again approached this Court filing W.P.(C) No.33480/2018, which was disposed of as per Ext.R9(e) judgment, wherein the amounts were directed to be disbursed to the petitioners. Coming to know about Ext.R9(e) judgment, the 9[th] respondent has filed a Review Petition as RP No.974/2018, which was disposed by Ext.R9(f) order, whereby the judgment was recalled. The petitioners thereafter filed W.A.No.893/2018 challenging Ext.R9(d) judgment and the Division Bench as per Ext.R9(g) judgment, dismissed the said appeal. After dismissal of the appeal, the 9[th] respondent requested the 6[th] respondent to make payment at the earliest, but no action has been taken. The 9[th] respondent also submits that he is suffering from serious Coronary Artery disease and has to undergo treatment and had to spend huge amounts for his treatment. It is also submitted that he has taken huge loans from the State Bank of India and that SARFAESI proceedings have been initiated against him. The 9[th] respondent further submits that the contention of the petitioner that he was unaware of the contents of the Power of Attorney is without any basis, whereas the petitioners in W.P.(C) No. W.P.(C). Nos.33480 of 2018 & 16097of 2021 : 8 : 33974/2017, in paragraph 4 of the writ petition, have admitted that they have executed the Power of Attorney in favour of the 9[th] respondent for completing the balance work based on Ext.P2 agreement and the 9[th] respondent received an amount as part payment in respect of the work based on Ext.P2. In the light of the same, the 9[th] respondent seeks dismissal of the writ petition. 4. A counter affidavit has been filed by the 4[th] respondent Government, wherein it is stated that the tax amount is due to the Government. It is also stated that even though the benefit of Amnesty Scheme was extended to the petitioners, the amount due under the Amnesty Scheme has not been deposited. ## **W.P.(C) No.16097 of 2021** 5. This writ petition is filed by the 9[th] respondent in W.P.(C) No.33480 of 2018 mainly contending that he is entitled to receive the amount due under Agreement No.RT/TVM/2/1995-96/PM dated 01.09.1995 on the basis of Ext.P1 irrevocable Power of Attorney executed by the 4[th] respondent in his favour. The averments in the writ petition is essentially are the contentions taken by the petitioner herein in the counter affidavit filed in W.P.(C) No.33480/2018. It is further stated that the remaining amount of Rs.9,33,497/- is due to the petitioner herein after deduction of all W.P.(C). Nos.33480 of 2018 & 16097of 2021 : 9 : statutory deductions. The learned counsel for the petitioner would contend that since the irrevocable Power of Attorney has been executed in his favour, the same is covered by Section 202 of the Contract Act, 1872, which mandates that where the agent has himself an interest in the property which forms the subject-matter of the agency, the agency cannot, in the absence of an express contract, be terminated to the prejudice of such interest. In support of his contentions, the petitioner relies on the judgment in _**Shthiya v. Ivan E. John and others [1968 KHC 251]**_ and _**Tashi Delek Gaming Solutions Ltd. and Another v. State of Karnataka and Others [2006 KHC 47]**_ to contend for the position that as per Section 202 of the Contract Act, agency is created for valuable consideration and authority is given to effectuate a security or to secure interest of the agent and in such circumstances, the agency cannot be revoked. It is mainly contended in the counter affidavit filed by respondents 1 to 3 that the petitioner has an alternative remedy under Section 18 of the The Micro, Small and Medium Enterprises Development Act, to approach the Micro and Small Enterprises Facilitation Council and without invoking the same, he has approached this Court. 6. Ext.P1 in W.P.(C) No.16097/2021 is irrevocable Power of W.P.(C). Nos.33480 of 2018 & 16097of 2021 : 10 : Attorney contract, executed by the 4[th] respondent therein, in favour of the petitioner therein. In W.P.(C)No.33940/2017, filed by the 4[th] respondent, it is admitted that since the 2[nd] petitioner therein was not in a position to complete the work, on the basis of Ext.P2 agreement, the petitioners had executed the Power of Attorney in favour of the petitioner in W.P.(C) No.16097/2021 for completing the balance work based on Ext.P2 agreement, and that the petitioner has received the part payment bills in respect of the work based on Ext.P2. Clause 1 to 7 of Ext.P1 Power of Attorney is as follows: _1. To apply for or demand to submit bills and receive from the Kerala State Housing Board, all the amounts, claims now or hereafter due belonging to the aforesaid M/s.C.K.Thomas & company, with respect to the aforesaid Project work viz. KSHB-Revenue Tower at Nedumangad fully and timely._ _2. To collect, receive and realise all such amount or amounts due and payable by the KSHB now or hereafter fully or partially, in lumpsum or instalments or otherwise and to give and execute all necessary receipts and discharges for the same._ _3. To institute suits or other legal proceedings, authorised by law for recovery of all or any of such amounts or claims due to the aforesaid company from KSHB and to sign all kinds of pleadings and also Vakalath etc. to execute any order decree or decrees or to file appeal, revision etc. if found necessary._ _4. To compromise any such claim withdraw any legal_ ## W.P.(C). Nos.33480 of 2018 & 16097of 2021 : 11 : _proceedings._ _5. To appropriate and pay himself all the amounts so received from the KSHB and thereby to liquidate to debt payable by the aforesaid company to the aforesaid Attorney._ _6. It is also agreed that the power of attorney holder is in no way liable for any claim, in whatsoever manner, raised or to be raised by the KSHB against the aforesaid company now or hereafter._ _7. AND GENERALLY, to do all such acts, deeds and things as the Attorney shall think fit and proper as fully and effectually not with standings no express power or authority in that behalf is provided herewith._ A perusal of the said Power of Attorney would reveal that it is an irrevocable deed and that the petitioner is entitled to apply for and demand to receive the amounts fully and timely from the Kerala State Housing Board(KSHB) and to collect, receive and realise all such amount or amounts due and payable by the KSHB now and hereafter fully or partially in lumpsum or installments or otherwise and to give and execute all necessary receipts and discharges for the same. Therefore, the terms of the irrevocable Power of Attorney is so clear that from the date of execution of the Power of Attorney and thereafter, the petitioner is entitled to receive all the amounts due and payable by the Kerala State Housing Board. The execution of the Power of Attorney is admitted by the petitioner in the pleadings in W.P.(C) No.33974/2017. Therefore, I am of the W.P.(C). Nos.33480 of 2018 & 16097of 2021 : 12 : opinion that the 4[th] respondent cannot contend that no valid Power of Attorney has been executed in favour of the petitioner. The Kerala State Housing Board has filed a counter affidavit wherein it is admitted that the remaining amount of Rs.9,33,497/- is due to the petitioner in W.P.(C) No.16097/2021, after deducting all statutory recoveries. 7. The stand taken by the Government as is seen from the counter affidavit filed in W.P.(C) No.33480/2018 is that tax arrears is due from the 4[th] respondent in W.P.(C) No.16097/2021 and even the amount due as per the Amnesty Scheme is not fully paid by him. In Ext.P6 judgment of the Division Bench in W. A. No.893/2018, the claim of the 4[th] respondent in W.P.(C) No.16097/2021 that since dues for various years are with respect to the specific work covered under Exts.P1 and P2, the entire amounts have to be settled with the State and hence the 7[th] respondent(petitioner in W.P.(C) No.16097/2021) cannot have any claim for the same, was not accepted by this Court and held that the Court is unable to countenance the said contention, since the petitioner had willingly executed a Power of Attorney in favour of the third party and without deciding the rights of the third party there cannot be a direction to pay the entire amounts due under W.P.(C). Nos.33480 of 2018 & 16097of 2021 : 13 : the contract in settlement of the dues of the petitioner(4[th] respondent in W.P.(C) No.16097/2021). 8. Therefore, the execution of the Power of Attorney in favour of the petitioner in W.P.(C) No.16097/2021 is only to be accepted, which is even admitted by the 4[th] respondent and Ext.P1 Power of Attorney specifically states that whatever amount due from the date of execution of the Power of Attorney, and thereafter, the petitioner in W.P.(C) No. 16097/2021 shall be entitled to collect and receive the same from the Housing Board and therefore, there cannot be any dispute that the amount due after the date of execution of the irrevocable Power of Attorney, ie., 26.12.2006, the petitioner in W.P.(C) No.16097/2021 is entitled to. It is ordered that that the 4[th] respondent in W.P.(C) No.16097/2021 cannot raise any claim over the said amount, after execution of Ext.P1 Power of Attorney. However, the amount due to the petitioner in W.P.(C) No.16097/2021 from the 1[st] respondent Kerala State Housing Board, could be released to him only after he has obtained a No Objection Certificate from the Sales Tax Department. In the event the petitioner W.P.(C) No.16097/2021 producing the necessary No Objection Certificate from the Sales Tax Department, respondents 1 and 2 in W.P.(C) No.16097/2021 shall disburse the W.P.(C). Nos.33480 of 2018 & 16097of 2021 : 14 : same to the petitioner therein, within a period of two months from the date of receipt of a copy of this judgment. In view of the fact that Ext.P1 Irrevocable Power of Attorney has been created by the 4[th] respondent in W.P.(C) No.16097/2021, I am not inclined to grant any relief to the petitioners in W.P.(C) No.33480/2018 and the said writ petition is accordingly, dismissed. Sd/- **VIJU ABRAHAM JUDGE** sm/ W.P.(C). Nos.33480 of 2018 & 16097of 2021 : 15 : ## **APPENDIX OF WP(C) 33480/2018** |PETITIONER EXHIBITS|| |---|---| |EXHIBIT P1|COPY OF AGREEMENT NO 20/94 DATED 10.10.94.| |EXHIBIT P2|COPY OF AGREEMENT NO RT/TVM/2/1995-96 PM| ||DATED 1.9.1995.| |EXHIBIT P3|COPY OF COMMUNICATION DATED 21.11.94| ||ISSUED BY THE SALES TAX OFFICER FIRST| ||CIRCLE KOLLAM.| |EXHIBIT P4|COPY OF COMMUNICATION DATED 24.11.1995| ||ISSUED BY THE SALE TAX OFFICER FIRST| ||CIRCLE KOLLAM| |EXHIBIT P5|COPY OF APPLICATION DATED 22.9.2017| ||SUBMITTED BY THE PETITIONERS UNDER AMNESTY| ||SCHEME.| |EXHIBIT P6|COPY OF ORDER NO 32021654264/17 DATED| ||23.9.2017 PASSED BY THE SECOND RESPONDENT| ||IN MALAYALAM ALONG WITH ENGLISH| ||TRANSLATION.| |EXHIBIT P7|COPY OF REPRESENTATION DATED 18.8.2017| ||SUBMITTED BY THE PETITIONERS BEFORE THE| ||7TH RESPONDENT.| |EXHIBIT P8|COPY OF REPRESENTATION DATED 18.8.2017| ||SUBMITTED BY THE PETITIONERS BEFORE THE| ||8TH RESPONDENT.| |EXHIBIT P9|COPY OF REPRESENTATION DATED 18.8.2017| ||SUBMITTED BY THE PETITIONERS BEFORE THE| ||8TH RESPONDENT.| |EXHIBIT P10|COPY OF COUNTER AFFIDAVIT FILED BY THE 5TH| ||RESPONDENT ALONG WITH THE POWER OF| ||ATTORNEY IN FAVOUR OF THE 9TH RESPONDENT| ||IN WPC NO 33974/2017| |EXHIBIT P11|COPY OF JUDGMENT DATED 9.2.2018 PASSED BY| ||THIS HONBLE IN WPC NO 33974/2017| |EXHIBIT P12|COPY OF JUDGMENT DATD 6.6.2018 PASSED BY| ||THIS HONBLE COURT IN WA NO.893/2018| |EXHIBIT P13|COPY OF COMMUNICATION DATED 18.6.2018| ||ISSUED BY THE SECOND RESPONDENT TO THE| ||PETITIONER IN MALAYALAM ALONG WITH ENGLISH| ||TRANSLATION.| |EXHIBIT P14|COPY OF REPRESENTATION DATED 18.6.2018| ||SUBMITTED BY THE PETITIONER BEFORE THE| ||SECOND RESPONDENT.| ## W.P.(C). Nos.33480 of 2018 & 16097of 2021 : 16 : |EXHIBIT P15|COPY OF COMMUNICATION DATED 16.9.2018| |---|---| ||ISSUED BY THE SECOND RESPONDENT TO THE| ||PETITIONER.| |EXHIBIT P16|COPY OF LETTER DATED 7.8.2008 ISSUED BY| ||THE 4TH RESPONDENT TO THE EXECUTIVE| ||ENGINEER, KSHB THIRUVANANTHAPURAM.| |RESPONDENT EXHIBITS|| |Exhibit R9(A)|TRUE COPY OF THE IRREVOCABLE POWER OF| ||ATTORNEY EXECUTED BY THE 1ST PETITIONER IN| ||FAVOUR OF THE 9TH RESPONDENT ON 26/12/2006| |Exhibit R9(B)|TRUE COPY OF THE COMPLETION CERTIFICATE| ||DATED 26/06/2008 ISSUED BY THE 6TH| ||RESPONDENT TO THE 9TH RESPONDENT| ||CLARIFYING THE COMPLETION OF WORK| ||SATISFACTORILY ON 19/06/2008| |Exhibit R9(C)|TRUE COPY OF THE LETTER DATED 12/11/2015| ||SENT BY THE 9TH RESPONDENT TO THE 6TH| ||RESPONDENT| |Exhibit R9(D)|TRUE COPY OF THE JUDGMENT DATED 09/02/2018| ||IN W.P(C) 33974/2017| |Exhibit R9(E)|TRUE COPY OF THE JUDGMENT DATED 16/10/2018| ||IN W.P(C) 33480/2018| |Exhibit R9(F)|TRUE COPY OF THE ORDER DATED 28/11/2018 IN| ||R.P 974/2018 IN W.P(C) 33480/2018| |Exhibit R9(G)|TRUE COPY OF THE JUDGMENT DATED 06/06/2018| ||IN W.A 893/2018| |Exhibit R9(H)|TRUE COPY OF THE LETTER DATED 23/03/2021| ||SENT BY THE 9TH RESPONDENT TO THE 6TH| ||RESPONDENT| |Exhibit R(I)|TRUE COPY OF THE LETTER SENT BY THE 9TH| ||RESPONDENT DATED 18/06/2021 TO THE 8TH| ||RESPONDENT| |Exhibit R9(J)|TRUE COPY OF THE DISCHARGE SUMMARY OF THE| ||9TH RESPONDENT AT KIMS HOSPITAL| |Exhibit R9(K)|TRUE COPY OF THE DISCHARGE SUMMARY OF THE| ||9TH RESPONDENT DATED 19/01/2021| |Exhibit R9(L)|TRUE COPY OF THE DISCHARGE SUMMARY OF THE| ||9TH RESPONDENT DATED 04/03/2021| |Exhibit R9(M)|TRUE COPY OF THE NOTICE DATED 08/03/2021| ||ISSUED BY THE STATE BANK OF INDIA TO THE| ||9TH RESPONDENT| W.P.(C). Nos.33480 of 2018 & 16097of 2021 : 17 : ## **APPENDIX OF WP(C) 16097/2021** |PETITIONER EXHIBITS|| |---|---| |Exhibit P1|TRUE COPY OF THE IRREVOCABE POWER OF| ||ATTORNEY EXECUTED BY THE 4TH RESPONDENT| ||IN FAVOUR OF THE PETITIONER DATED| ||26/12/2006| |Exhibit P2|TRUE COPY OF THE COMPLETION CERTIFICATE| ||DTD 26/06/2008 ISSUED BY THE 3RD| ||RESPONDENT TO THE PETITIONER, CERTIFYING| ||THE COMPLETION OF THE WORK SATISFACTORILY| ||ON 19/6/2008| |Exhibit P3|TRUE COPY OF THE LETTER DATED 12/11/2015| ||SENT BY THE PETITIONER TO THE RESPONDENT| |Exhibit P4|TRUE COPY OF THE JUDGMENT DATED| ||09/02/2018 IN WP(C)NO.33974/2017| |Exhibit P5|TRUE COPY OF THE JUDGMENT DATED| ||16/10/2018 IN W.P(C)NO.33480/2018| |Exhibit P6|TRUE COPY OF THE JUDGMENT DATED| ||06/06/2018 IN W.A.NO.893/2018 OF THIS| ||HON'BLE COURT| |Exhibit P7|TRUE COPY OFTHE LETTER DATED 23/03/2021| ||SENT BY THE PETITIONER TO THE 3RD| ||RESPONDENT| |Exhibit P8|TRUE COPY OF THE LETTER SENT BY THE| ||PETITIONER DATED 18/06/2021 TO THE 2ND| ||RESPONDENT| |Exhibit P9|TRUE COPY OF THE DISCHARGE SUMMARY OF THE| ||PETITIONER AT KIMS HOSPITAL| |Exhibit P10|TRUE COPY OF THE DISCHARGE SUMMARY OF THE| ||PETITIONER DATED 19/01/2021.| |Exhibit P11|TRUE COPY OF THE DISCHARGE SUMMARY OF THE| ||PETITIONER DATED 04/03/2021| |Exhibit P12|TRUE COPY OF THE NOTICE DTD 08/03/2021.| |RESPONDENT EXHIBITS|| |Exhibit R4(a)|copy of counter affidavit filed by first| ||respondent in W.P.(c) No.33974 of 2017| ||(without documents)|