Karnataka High Court
Durga S/O Vasu Gouda vs The Special Land Acquisition Officer on 21 March, 2025
Author: Jyoti Mulimani
Bench: Jyoti Mulimani
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NC: 2025:KHC-D:5214
WP No. 112252 of 2019
IN THE HIGH COURT OF KARNATAKA,
DHARWAD BENCH
DATED THIS THE 21ST DAY OF MARCH, 2025
BEFORE
THE HON'BLE MS. JUSTICE JYOTI MULIMANI
WRIT PETITION NO. 112252 OF 2019 (T-RES)
BETWEEN:
1. DURGA S/O VASU GOUDA,
AGE: 62 YEARS, OCC: COOLIE,
R/O: SANNE MEKKI, DIST: UTTARA KANNADA.
2. GOVIND S/O VASU GOUDA,
AGE: 60 YEARS, OCC: COOLIE,
R/O: SANNE MEKKI, DIST: UTTARA KANNADA.
...PETITIONERS
(BY SRI. S.S.BETURMATH., ADVOCATE)
AND:
1. THE SPECIAL LAND ACQUISITION OFFICER,
SEA BIRD PROJECT, MINI VIDHANA SOUDHA,
KARWAR.
Digitally signed by
PREMCHANDRA M R
Location: HIGH 2. THE COMMISSIONER OF INCOME TAX (TDS),
COURT OF
KARNATAKA ROOM NO.59, HMT BHAWAN, 4TH FLOOR,
BALLARI ROAD, GANGANAGAR,
BENGALURU-560 002.
...RESPONDENTS
(BY SRI. M.THIRUMALESH., ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN
RELIEFS.
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NC: 2025:KHC-D:5214
WP No. 112252 of 2019
THIS WRIT PETITION IS LISTED FOR PRELIMINARY
HEARING IN 'B' GROUP, THIS DAY, AN ORDER IS MADE AS
UNDER:
ORAL ORDER
Sri.S.S.Beturmath., counsel for the petitioners and Sri.M.Thirumalesh., counsel for respondents 1 and 2 have appeared in person.
2. The short facts are these:
The petitioners are the owners of the properties bearing Sy.No.279, measuring 3 acres 17 guntas and Sy.No.280, measuring 2 guntas 14 annas situated at Amdalli Village in Karwar Taluk and District. The properties were acquired for the Sea Bird Navaal Base Project, accordingly an Award came to be passed on 23.02.2013. The petitioners approached the Special Land Acquisition Officer under Section 28(A) of the Land Acquisition Act. The Special Land Acquisition Officer Sea Bird Project, Karwar after hearing the matter allowed the application and enhanced the compensation amount as per the order dated:06.10.2017.
Pursuant to the order dated:06.10.2017 the Defence Estates Office, Karnataka Circle, Bengaluru has released the -3- NC: 2025:KHC-D:5214 WP No. 112252 of 2019 enhanced amount and the same was deposited in favor of respondent No.1 on 01.03.2018. The Special Land Acquisition Officer on 08.03.2018 intimated the petitioners about the deposit of compensation amount and requested them to furnish certain documents to release enhanced compensation amount in their favor. The second respondent released the enhanced compensation amount in petitioners favor deducting an amount of Rs.13,20,580/- towards TDS and issued Form No.16A to the petitioners. Under these circumstances the petitioners are before this Court seeking a mandamus directing the second respondent to release the amount deducted towards TDA in the compensation awarded to the petitioners.
3. Counsel for the respective parties urged several contentions. Heard the arguments and perused the Writ papers with care.
4. Counsel Sri.S.S.Beturmath., in presenting his arguments strenuously urged that as per Section 194 LA of Income Tax Act, no TDS can be deducted towards the compensation payable towards acquisition of agricultural land and towards interest payable on the compensation for -4- NC: 2025:KHC-D:5214 WP No. 112252 of 2019 acquisition of agricultural land. He argued by saying that the first respondent has failed to take note of this fact and erroneously deducted the TDS in the compensation awarded to the petitioners. Counsel therefore, submits that the Writ petition may be allowed.
Counsel Sri.M.Thirumalesh., justified the action on the part of the respondents. He submitted that the TDS was not deducted on the compensation amount. He argued by saying that the TDS was deducted only on interest paid on delay in payment of compensation and additional compensation as is evident from the award. Counsel therefore, submits that the Writ Petition may be dismissed.
5. The award is furnished along with the Writ Petition and the same is marked as Annexure-A. A careful perusal of the same would reflect that at Sl.Nos.10, 11, 12, 13 and 14 the TDS of 10% on interest for delay in payment of compensation and additional compensation was deducted. The deduction is with consonance with Section 56 (viii) of the Income Tax Act. There is catena of decisions to support the contentions of the -5- NC: 2025:KHC-D:5214 WP No. 112252 of 2019 Authority. Hence, the Writ Petition is devoid of merits and the same is liable to be rejected.
6. Resultantly, the Writ Petition is rejected.
Sd/-
(JYOTI MULIMANI) JUDGE MRP,RH List No.: 1 Sl No.: 54