Kerala High Court
Vasudevan Nair M vs The District Collector on 26 March, 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
TUESDAY, THE 3RD DAY OF JUNE 2014/13TH JYAISHTA, 1936
WP(C).No. 2548 of 2014 (P)
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PETITIONERS:
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1. VASUDEVAN NAIR M.,
'OLYMPIA HOUSE', T.C.53/2500, NEMOM P.O.,
THIRUVANANTHAPURAM - 20.
2. VIJAYAKUMARI AMMA,
D/O.KUNJULEKSHMI AMMA, S.V.NIVAS, EDAKODE,
NEMOM P.O., THIRUVANANTHAPURAM - 20.
BY ADVS.SRI.AYYAPPAN SANKAR
SRI.V.S.GOPIKRISHNAN
RESPONDENTS:
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1. THE DISTRICT COLLECTOR,
COLLECTORATE, CIVIL STATION,
THIRUVANANTHAPURAM - 691 001.
2. THE SPECIAL TAHSILDAR (L.A), (N.H),
P.M.G., THIRUVANANTHAPURAM - 691 001.
3. COMMISSIONER OF INCOME TAX (TDX),
OFFICE OF THE COMMISSIONER OF INCOME TAX,
KOWDIAR,THIRUVANANTHAPURAM - 691 005.
R1 & R2 BY GOVERNMENT PLEADER SRI.NOUSHAD THOTTATHIL
R3 BY SRI.P.K.R.MENON,SR. COUNSEL, GOI(TAXES)
SRI.JOSE JOSEPH, SC, FOR INCOME TAX
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 03-06-2014, ALONG WITH WPC.NO. 4506/2014 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
sts
WP(C).No. 2548 of 2014 (P)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1 : TRUE PHOTOCOPY OF THE NOTICE DATED 26.03.2013 ISSUED BY THE
2ND RESPONDENT TO THE 1ST PETITIONER
EXHIBIT P2 : TRUE PHOTOCOPY OF THE NOTICE DATED 24.04.2013 ISSUED BY THE
2ND RESPONDENT TO THE 2ND PETITIONER
EXHIBIT P2(A) : TRUE COPY OF THE PHOTOCOPY OF THE NOTICE DATED 26.04.2013
ISSUED BY THE 2ND RESPONDENT TO THE 2ND PETITIONER
EXHIBIT P3 : TRUE COPY OF THE JUDGMENT DATED 23.08.2013 BEFORE THE
HON'BLE HIGH COURT OF KERALA, AT ERNAKULAM
EXHIBIT P4 : TRUE COPY OF THE REPRESENTATION DATED 10.01.2014 ALONG
WITH POSTAL RECEIPT, SENT BY 1ST PETITIONER TO THE 1ST
RESPONDENT
EXHIBIT P4(A) : TRUE COPY OF THE REPRESENTATION DATED 14.01.2014 ALONG
WITH POSTAL RECEIPT, SENT BY 1ST PETITIONER TO THE 1ST
RESPONDENT
EXHIBIT P5: TRUE COPY OF THE G.O.(MS)NO.419/2011/RD DATED 15/11/2011
CONTAINING REHABILITATION AND RESETTLEMENT POLICY OF
GOVERNMENT OF KERALA
EXHIBIT P6: TRUE COPY OF THE G.O.(RT)NO.4648/12/RD DATED 8/8/2012
AUTHORIZING 1ST RESPONDENT TO CONSTITUTE DISTRICT LEVEL
PURCHASE COMMITTEE FOR NEGOTIATION WITH PETITIONERS AND
OTHERS IN RESPECT OF THE ROAD WIDENING PROJECT IN
QUESTION.
EXHIBIT P7: TRUE COPY OF THE AGREEMENT DATED 15/10/2013 ENTERED
BETWEEN 1ST PETITIONER AND 1ST RESPONDENT RECEIVED VIDE
COMMUNICATION DATED 1/3/2014
EXHIBIT P8: TRUE COPY OF THE AGREEMENT DATED 4/10/2013 ENTERED
BETWEEN 2ND PETITIONER AND 1ST RESPONDENT RECEIVED BY
THE PETITIONERS.
RESPONDENT(S)' EXHIBITS:
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EXHIBIT R3(A) TRUE COPY OF THE LETTER OF THE 3RD RESPONDENT SUBMITTED
BY HIS REMARKS ON THE WP(C) TO THE CIT (TDS), KOCHI DATED
30/10/2013.
/TRUE COPY/
sts P.A.TO.JUDGE
K. VINOD CHANDRAN, J
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W.P(C) Nos.2548 of 2014, 4506 of 2014,
5607 of 2014 & 10515 of 2014
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Dated this the 3rd day of June, 2014
J U D G M E N T
The issue raised in all these writ petitions are with respect to the acquisition for highway or irrigation purposes 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 WPC.No.2548 of 2014 & connected.
: 2 :ground that the facts clearly distinguish the two acquisitions and the present acquisition is initiated under the Land Acquisition Act, 1894 and an award is also passed under the L A Act.
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 petitions are allowed. Parties to bear their costs.
Sd/-
(K. VINOD CHANDRAN, JUDGE)
jma //true copy//
P.A to Judge