Kerala High Court
Kumari Mini vs District Collector
Author: K.Vinod Chandran
Bench: K.Vinod Chandran
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
FRIDAY, THE 6TH DAY OF JUNE 2014/16TH JYAISHTA, 1936
WP(C).No. 7238 of 2014 (D)
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PETITIONERS:
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1. KUMARI MINI, AGED 40 YEARS,
D/O.OMANA AMMA, MELEMARUTHRAVEETIL,
IDAIKODU DESOM,
PALLICHAL VILLAGE.
2. REMADEVI, AGED 42 YEARS,
D/O.KUSUMAKUMARI, BHAGEERATHY MANDIRAM,
NEMOM DESOM, NEMOM VILLAGE.
3. KUSUMAKUMARI AMMA @SUKUMARI AMMA,
BHAGEERATHY MANDIRAM, NEMOM DESOM, NEMOM VILLAGE.
BY ADVS.SRI.R.T.PRADEEP
SRI.P.BIJIMON
RESPONDENTS:
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1. DISTRICT COLLECTOR,
COLLECTORATE, CIVIL STATION, KODAPPANAKKUNNU,
THIRUVANANTHAPURAM - 695 004.
2. SPECIAL TAHSILDAR LA (NH),
LAND ACQUISITION OFFICER,
OFFICE OF THE SPECIAL TAHSILDAR LA (NH), PMG,
THIRUVANANTHAPURAM - 695 001.
3. COMMISSIONER OF INCOME TAX (TDS),
OFFICE OF THE COMMISSIONER OF INCOME TAX, KOWDIAR,
THIRUVANANTHAPURAM - 695 004.
R1 & R2 BY SR.GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN
R3 BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 06-06-2014, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
Kss
WP(C).No. 7238 of 2014 (D)
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APPENDIX
PETITIONER(S)' EXHIBITS:
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EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 13-08-2012 TO THE 1ST
PETITIONER.
EXHIBIT P2 TRUE COPY OF THE NOTICE DATED 26-03-2013 TO THE 1ST
PETITIONER.
EXHIBIT P3 TRUE COPY OF THE NOTICE DATED 25-04-2013 TO THE 1ST
PETITIONER.
EXHIBIT P4 TRUE COPY OF THE NOTICE DATED 13-08-2012 TO THE 2ND
PETITIONER.
EXHIBIT P5 TRUE COPY OF THE NOTICE DATED 26-03-2013 TO THE 2ND
PETITIONER.
EXHIBIT P6 TRUE COPY OF THE NOTICE DATED 25-04-2013 TO THE 2ND
PETITIONER.
EXHIBIT P7 TRUE COPY OF THE NOTICE DATED 13-08-2012 TO THE 3RD
PETITIONER.
EXHIBIT P8 TRUE COPY OF THE NOTICE DATED 26-03-2013 TO THE 3RD
PETITIONER.
EXHIBIT P9 TRUE COPY OF THE NOTICE DATED NIL TO 3RD PETITIONER
UNDER RULE 11(2) OF THE LA RULE.
EXHIBIT P10 TRUE COPY OF THE JUDGMENT DATED 23-08-2013 IN WPC NO.
20572/2013.
EXHIBIT P11 TRUE COPY OF THE JUDGMENT DATED 4-11-2013 IN WPC NO.
26926/2013.
EXHIBIT P12 TRUE COPY OF THE JUDGMENT DATED 19-12-2013 IN WPC NO.
31747/2013.
RESPONDENT(S)' EXHIBITS:
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/TRUE COPY/
P.A.TO JUDGE
Kss
K.VINOD CHANDRAN, J
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W.P.(C).No. 7238 of 2014
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Dated 6th June, 2014
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JUDGMENT
The issue raised in this writ petition is with respect to the acquisition for widening of road and the tax deduction at source, from the award amounts, as mandated under Section 194 LA of the Income Tax Act, 1961. The contention of the petitioners is that they have under sub- section(2) of Section 11 entered into negotiated sale agreements with the District Level Purchase Committee, constituted by the Government and subsequently an award was passed under sub- section(2) of Section 11, taking it out of the net of a compulsory acquisition. The petitioners rely on a Division Bench judgment of this Court, which reliance was distinguished by the learned Standing Counsel for Government of India( Taxes), on the ground that the facts clearly distinguish the two acquisitions and the WP(C).7238/14 2 present acquisition is initiated under the Land Acquisition Act, 1894 and an award is also passed under the L A Act.
2. The issue with respect to an award passed under sub-section(2) of Section 11 has been considered by this Court in the judgment delivered in a batch of writ petitions W.P(C) No.4209 of 2014 and connected cases. The same principle would apply herein also. The very same declaration passed in the earlier case would apply squarely to the petitioners also. The revenue authorities are hence restrained from making any tax deduction at source as provided under 194 LA but however, with liberty to make such deduction under Section 194 IA, wherever it is permissible Writ petition allowed.
Sd/-
K.VINOD CHANDRAN, Judge Mrcs