INDIAN MEDICAL ASSOCIATION Vs. UNION OF INDIA

JUDGEMENT

(1.) These Writ Appeals, one preferred by the petitioner in W.P. (C).No.21297 of 2023 and the other two preferred by the GST Officials of the Union and the Kerala State, impugn the judgment dtd. 23/7/2024 of a learned Single Judge in W.P.(C).No.21297 of 2023.

(2.) The essential facts necessary for disposal of these Writ Appeals are as follows:

(3.) The petitioner runs various mutual Schemes for the benefit of its member-doctors, e.g. Social Security Schemes or SSS (I, II, and III), Professional Disability Support Scheme (PDSS), Professional Protection Scheme, Kerala Health Scheme, etc. All the Schemes are to support fellow doctors, while one or two Schemes support their immediate family members. The member-doctors contribute an admission/annual fee, and in cases of certain Schemes (e.g. SSS, PDSS) also a fraternity contribution upon the death/disability of a fellow member doctor; the pooled sum is paid out to the widow of deceased doctors, disabled doctors, doctors afflicted with specified diseases, etc. Each Scheme is run by a separately elected committee, in which the Secretary and President of the petitioner are ex officio members. The Schemes have separate bank accounts, and accounts of each Scheme are drawn up and separately audited. A brief description of the Schemes is as given below: