Kerala High Court
Unknown vs District Collector (2013 (3) Klt 941)
Author: V.Chitambaresh
Bench: V.Chitambaresh
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE V.CHITAMBARESH
MONDAY, THE 13TH DAYOF JANUARY 2014/23RD POUSHA, 1935
WP(C).No. 1086 of 2014 (I)
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PETITIONER
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ANIE JOSPEH
W/O.LATE APHRESE, PULAYATH HOUSE, MAMALA P.O
THIRUVANIYOOR VILLAGE, KUNNATHUNADU TALUK
ERNAKULAM DISTRICT.
BY ADV. SRI.N.BABY GEORGE
RESPONDENT(S):
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1. THE DISTRICT COLLECTOR
ERNAKULAM, CIVIL STATION, KAKKANADU
ERNAKULAM 682 030.
2. SPECIAL TAHSILDAR (LA)
KOCHI REFINERIES LIMITED, NORTH FORT GATE
TRIPUNITHURA 682 301.
3. THE COMMISSIONER OF INCOME TAX (TDS)
OFFICE OF THE COMMISSIONER OF INCOME TAX, KOCHI
C.R BUILDINGS, I.S PRESS ROAD, KOCHI 682 018.
R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX
R BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMAEAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 13-01-2014, THE COURT ON THE SAME DAYDELIVERED THE
FOLLOWING:
WP(C).No. 1086 of 2014 (I)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1. COPY OF THE SALE DEED 1503/04 OF S.R.O PUTHENCRUZ
DATED 16.3.04.
EXHIBIT P2. COPY OF THE PARTITION DEED NO.6590/12 OF S.R.O
PUTHENCRUZ DATED 20.11.12.
EXHIBIT P3. COPY OF THE POSSESSION CERTIFICATE ISSUED BY THE
VILLAGE OFFICER, PUTHENCRUZ DATED 23.12.13.
EXHIBIT P4. COPY OF THE NOTICE UNDER SECTION 9(1) OF THE L.A ACT
DATED 26.12.13.
EXHIBIT P5. COPY OF THE RECEIPT ISSUED BY THE SECOND RESPONDENT.
EXHIBIT P6. COPY OF THE AWARD NOTICE DATED 31.12.13 ISSUED BY THE
2ND RESPONDENT.
EXHIBIT P7. COPY OF THE JUDGMENT IN WA2243/08 DATED 8.1.09 OF THE
HONOURABLE HIGH COURT OF KERALA.
RESPONDENT(S)' EXHIBITS
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TRUE COPY
P.A TO JUDGE
SMM
V.CHITAMBARESH,J.
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W.P.(C) No.1086 of 2014
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Dated this the 13th day of January, 2014
J U D G M E N T
The sale price was fixed by negotiation and not in compulsory acquisition. Therefore no deduction under Section 194 LA of the Income Tax Act need be made.
2.The total sale consideration due to the petitioner exceeds Rs.50 lakhs. Therefore deduction under Section 194IA of the Income Tax Act has to be made.
3. 1% of the total sale consideration has to be so deducted. (See. Thomas vs. District Collector (2013 (3) KLT 941).
4. The first and second respondents are therefore directed to disburse the amount due to the petitioner accordingly.
The writ petition is disposed of.
V.CHITAMBARESH JUDGE smm