Kerala High Court
Noushad vs The District Collector on 25 April, 2013
Author: K. Vinod Chandran
Bench: K.Vinod Chandran
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
THURSDAY, THE 17TH DAY OF JULY 2014/26TH ASHADHA, 1936
WP(C).No. 18319 of 2014 (L)
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PETITIONER(S):
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1. NOUSHAD, AGED 39 YEARS,
S/O.ISMAIL, RESIDING AT THEKKINAKATHU NB VIHAR,
KALLIYOOR VILLAGE, THIRUVANANTHAPURAM DISTRICT.
2. BINISHAD, AGED 37 YEARS,
S/O.ISMAIL, RESIDING AT THEKKINAKATHU NB VIHAR,
KALLIYOOR VILLAGE, THIRUVANANTHAPURAM DISTRICT.
BY ADVS.SRI.R.NIKHIL,
SRI.BINU PAUL (NETTOOR).
RESPONDENT(S):
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1. THE DISTRICT COLLECTOR,
THIRUVANANTHAPURAM, COLLECTORATE BUILDING,
KUDAPPANAKUNNU, THIRUVANANTHAPURAM-695 043.
2. THE SPECIAL TAHSILDAR, LA (NH),
OFFICE OF THE SPECIAL TAHSILDAR, LA (NH), PMG,
THIRUVANANTHAPURAM-695 033.
3. THE COMMISSIONER OF INCOME TAX (TDS),
OFFICE OF THE COMMISSIONERATE OF INCOME TAX,
AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003.
R1 & R2 BY SR. GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN.
R3 BY ADV. SRI.JOSE JOSEPH, SC, INCOME TAX.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 17-07-2014, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
rs.
WP(C).No. 18319 of 2014 (L)
APPENDIX
PETITIONER'S EXHIBITS:-
EXT.P1 COPY OF THE NOTICE DATED 25/04/2013.
EXT.P2 COPY OF THE RECEIPT.
EXT.P3 COPY OF THE JUDGMENT DATED 18/12/2013 OF THIS
HON'BLE COURT IN WP(C).NO. 31414/2013.
RESPONDENT'S EXHIBITS:- NIL.
//TRUE COPY//
P.S.TO JUDGE
rs.
K. VINOD CHANDRAN, J
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W.P(C) No. 18319 of 2014
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Dated this the 17th day of July, 2014
J U D G M E N T
The issue raised in this writ petition is with respect to the acquisition for highway 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 petitioner 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 petitioner relies 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 present acquisition is WPC.18319/2014 : 2 : 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 petitioner 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 jma //true copy// P.A to Judge