High Court of KeralaWP(C)/10632/2015disposed of

Pathu v. The District Collector

2015-04-01Honourable Dr. Justice A.K.Jayasankaran Nambiar3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 1ST DAY OF APRIL 2015/11TH CHAITHRA, 1937 WP(C).No. 10632 of 2015 (D) ---------------------------- PETITIONER(S):

-------------------------- PATHU, AGED 65 YEARS, W/O.MUHAMMED, PUTTUNGAL, VADACODU KARA, H.M.T.COLONY, ERNAKULAM DISTRICT.

BY ADVS.SRI.R.SURAJ KUMAR SMT.V.BEENA SMT.V.DEEPA RESPONDENT(S):

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

1. THE DISTRICT COLLECTOR ERNAKULAM.

2.TEH SPECIAL THAHASILDAR (LA) NO.111, KOCHI INTERNATIONAL AIRPORT, NEDUMBASSERY, NAYATHODU P.O., ERNAKULAM DISTRICT.

3.THE COMMISSIONER OF INCOME TAX (TDS), OFFICE OF THE COMMISSIONER OF INCOME TAX, C.R.BUILDINGS, I.S.PRESS ROAD, KOCHI - 682 018. R BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-04-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C).NO.10632/2015 APPENDIX PETITIONER'S EXHIBITS:

EXT.P1: COPY OF THE NOTICE DATED 25.3.2015 ISSUED TO THE PETITIONER. RESPONDENTS EXHIBITS: NIL.

//TRUE COPY// P.S. TO JUDGE

A.K.JAYASANKARAN NAMBIAR, J.

------------------------------- W.P.(C).NO.10632 OF 2015 (D) ----------------------------------- Dated this the 1st day of April, 2015

J U D G M E N T

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 rights 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 their favour by a judgment of this Court in W.P.(C).No.5607/2014. Accordingly, the present writ petition is allowed 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.

A.K.JAYASANKARAN NAMBIAR JUDGE prp