Kerala High Court
A.V.George vs District Collector
Author: V.Chitambaresh
Bench: V.Chitambaresh
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE V.CHITAMBARESH
TUESDAY, THE 26TH DAY OF NOVEMBER 2013/5TH AGRAHAYANA, 1935
WP(C).No. 29052 of 2013 (F)
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PETITIONER(S):
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A.V.GEORGE
S/O. VARKEY, ANJILITHARA HOUSE, PANAMPILLY NAGAR
KOCHI-682 036.
BY ADV. SRI.MANU ROY
RESPONDENT(S):
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1. DISTRICT COLLECTOR
ERNAKULAM-682 030.
* ADDL. R2 IS IMPLEADED
2. THE COMMISSIONER OF INCOME TAX (TDS),
ERNAKULAM
* ADDL. R2 IS SUO MOTU IMPEADED AS PER THE JUDGMENT
DATED 26.11.2013 IN W.P.(C). NO. 29052/2013
R1 BY SR. GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN
R2 BY SRI. JOSE JOSEPH, SC, INCOME TAX DEPARTMENT
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
26-11-2013, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
DCS
WP(C).No. 29052 of 2013 (F)
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APPENDIX
PETITIONER(S)' EXHIBITS
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P1 : COPY OF TAX RECEIPT DTD. 08.11.2013
P2 : COPY OF NOTICE DATED 23.09.2013
RESPONDENT(S)' EXHIBITS:-NIL
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/TRUE COPY/
P.A. TO JUDGE
DCS
V.CHITAMBARESH,J.
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W.P.(C) No.29052 of 2013
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Dated this the 26th day of November, 2013
J U D G M E N T
The Commissioner of Income Tax (TDS), Ernakulam is suo motu impleaded as the additional second respondent.
2. Heard the Government Pleader for the first respondent and the Standing Counsel for the additional second respondent.
3. The issue is covered by Thomas v. District Collector [2013(3) KLT 941]. The sale consideration exceeds Rupees Fifty Lakhs in the instant case. Therefore deduction under Section 194IA of the Income Tax Act has to follow. There has been no compulsory acquisition of the land of the petitioner. Therefore there cannot be any deduction under Section 194 LA of the Income Tax Act.
4. The first respondent is directed to release the amount due to the petitioner accordingly after deducting 1% of the total sale consideration as tax at source.
The writ petition is disposed of.
sd/-
V.CHITAMBARESH JUDGE DCS