Kerala High Court
Manujith S vs The District Collector on 26 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
FRIDAY, THE 25TH DAYOF JULY 2014/3RD SRAVANA, 1936
WP(C).No. 19365 of 2014 (U)
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PETITIONERS:
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1. MANUJITH S.,
AGED 52 YEARS,
S/O.SADANANDAN,
NISHIGANDHA,
THEKKINAKAM,
PRAVACHAMBALAM,
NEMOM (PO),
THIRUVANANTHAPURAM - 695 020.
2. KAVITHA M.SIVA,
AGED 43 YEARS,
W/O.MANUJITH.S.,
NISHIGANDHA,
THEKKINAKAM,
PRAVACHAMBALAM,
NEMOM (PO),
THIRUVANANTHAPURAM - 695 020.
3. SWAPNA M.SIVA,
AGED 41 YEARS,
W/O.SIVANANDAN,
SIVA VIHAR, THEKKINAKAM,
PRAVACHAMBALAM,
NEMOM PO,
THIRUVANANTHAPURAM - 695 020.
BY ADVS.SRI.G.P.SHINOD
SRI.RAM MOHAN.G.
SRI.G.RAJESH KUMAR
SRI.MANU V.
SRI.GOVIND PADMANAABHAN
Kss ..2/-
..2....
WPC.NO.19365/2014 (U)
RESPONDENT(S):
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1. THE 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,
KAWDIAR, THIRUVANANTHAPURAM.
R1 TO R3 BY SR. GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 25-07-2014, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
Kss
WPC.NO.19365/2014 (U)
APPENDIX
PETITIONER'S EXHIBITS:
EXT.P1: COPY OF THE NOTICE LAC NO.424/2013 DATED 26/04/2013 ISSUED
BY THE SECOND RESPONDENT JOINTLY TO THE PETITIONERS.
EXT.P2: COPY OF THE JUDGMENT IN WPC.NO.30934/2013 DATED
16/12/2013 OF THIS HONOURABLE COURT.
RESPONDENT'S EXHIBITS: N I L
/TRUE COPY/
P.A.TO JUDGE
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K.VINOD CHANDRAN, J.
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W.P.(C) No. 19365 of 2014 ()
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Dated this the 25th day of July, 2014
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 present acquisition is initiated under the Land W.P.(C) No. 19365 of 2014 () 2 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 AMV/25/7/ /TRUE COPY/ P.A.TO JUDGE