High Court of KeralaWP(C)/7722/2015disposed of

P.Bhaskaran v. The District Collector

2015-03-11Honourable Dr. Justice A.K.Jayasankaran Nambiar4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 11TH DAY OF MARCH 2015/20TH PHALGUNA, 1936 WP(C).No. 7722 of 2015 (M) --------------------------- PETITIONER(S):

--------------- P.BHASKARAN, S/O.GOPALAN NAIR, PIPEFILED, NORTH JANATHA ROAD, PALARIVATTOM KARA, EDAPPALLY SOUTH VILLAGE, PALARIVATTOM P.O., PIN -682 025.

BY ADVS.SMT.SREEKALA KRISHNADAS SMT.N.U.DEEPA.

RESPONDENT(S):

---------------

1. THE DISTRICT COLLECTOR ERNAKULAM, CIVIL STATION, KAKKANAD - 682 030.

2. SPECIAL TAHSILDAR LA NO.III, KOCHI INTERNATIONAL AIRPORT NEDUMBASSERY, NAYATHODE P.O., ERNAKULAM - 683 572.

3. COMMISSIONER OF INCOME TAX (TDS), OFFICE OF THE COMMISSIONER OF INCOME TAX, C.R.BUILDINGS, I.S PRESS ROAD, KOCHI - 682 018.

BY SRI.K.M.V.PANDALAI, S.C.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ` ON 11-03-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

rvs.

WP(C).No. 7722 of 2015 (M) APPENDIX PETITIONER(S)' EXHIBITS :

----------------------- EXT. P1TRUE COPY OF THE RECEIPT CONFIRMING THE RECEIPT OF THE ORIGINAL DOCUMENTS ISSUED BY THE 2ND RESPONDENT DATED 25.1.2015.

EXT. P2TRUE COPY OF THE NOTICE DATED 25.2.2015 ISSUED BY THE SECOND RESPONDENT.

EXT. P3TRUE COPY OF THE JUDGMENT DATED 11.6.2013 IN WP(C) 14747/2013 PASSED BY THIS HONOURABLE COURT.

EXT. P4TRUE COPY OF THE JUDGMENT DATED 20.12.2014 IN WP(C) NO. 34975/2014 PASSED BY THIS HONOURABLE COURT.

RESPONDENT(S)' EXHIBITS :

------------------------ NIL.

/TRUE COPY/ P.A.TO JUDGE RVS.

A.K.JAYASANKARAN NAMBIAR, J.

................................................. W.P.(C) No. 7722 of 2015 (M) ............................................... Dated this the 11th day of March, 2015

JUDGMENT

The petitioner in the writ petition seeks a direction to the respondents not to deduct tax at source under Section 194 LA of the Income Tax Act while making payments of the compensation amounts due to them in respect of the lands acquired by the respondents. The right of the petitioner to receive the compensation amounts, without having any deductions effected therefrom in terms of Section 194 LA of the IT Act, has already been decided in his favour by the judgment of this Court in W.P. (C).No.5607/2014. Accordingly, the present writ petition is disposed by declaring that the revenue authorities shall not deduct any tax at source under Section 194 LA, from compensation amounts payable to the petitioner. It is made clear however that the deduction under Section 194 IA, wherever applicable, can be effected by the revenue authorities. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE AMV/12/03/

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