Kerala High Court
Shajan S Babu vs Stateof Kerala on 6 April, 2015
Author: A.M. Shaffique
Bench: A.M.Shaffique
IN THE HIGH COURT OF KERALAAT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
MONDAY, THE 5TH DAY OF DECEMBER 2016/14TH AGRAHAYANA, 1938
WP(C).No. 38629 of 2016 (C)
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PETITIONERS :
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1. SHAJAN S BABU, S/O.BABUPANIKKAR,
SYLAVIHAR, THANNIMOODU, ANTHIYOOR, KOTTUKAL P.O,
THIRUVANANTHAPRUAM, LAC NO.179/2016
2. SHEEJA C.K. D/O.LATHIKAKUMARI,
SYLAVIHAR, THANNIMOODU, ANTHIYOOR, KOTTUKAL P.O,
THIRUVANANTHAPRUAM, LAC NO.179/2016
3. CHANDRANANDA DAS, S/O.KRISHNAN, AISWARYA, AYANIMOODU,
VEDIVACHANKOVIL.P.O, THIRUVANANTHAPRUAM, LAC NO.179/2015
4. LATHIKA KUMARI, W/O.CHANDANANDA DAS, AISWARYA, AYANIMOODU,
VEDIVACHANKOVIL.P.O, THIRUVANANTHAPRUAM, LAC NO.179/2015
5. RAJANI, D/O.LEELA, SURESH BHAVAN, VEDIVACHANKOVIL, PALLICHAL.P.O,
THIRUVANANTHAPRUAM , LAC NO.420/2015
6. SURESH KUMAR, S/O.THANKACHAN, SURESH BHAVAN,
VEDIVACHANKOVIL, PALLICHAL.P.O, THIRUVANANTHAPRUAM,
LAC NO.420/2015
BYADVS.SRI.V.ANIRUDHAN NAIR
SRI.A.CHANDRA BABU
RESPONDENTS :
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1. STATEOF KERALA, REPRESENTED BY ITS CHIEF SECRETARY,
SECRETARIATE, STATUE, THIRUVANANTHAPRUAM
2. THE DISTRICT COLLECTOR, COLLECTORATE, KUDAPPANAKUNNU,
THIRUVANANTHAPRUAM, PIN- 695 043
3. THE SPECIAL TAHSILDAR (LAND ACQUISITION), NATIONAL HIGHWAYS,
KARAMANA - KALIYIKKAVILA SPECIAL UNIT, COLLECTORATE,
KUDAPPANAKUNNU, THIRUVANANTHAPRUAM, PIN - 695 043
4. THE COMMISSIONER OF INCOME TAX (TDS), KOWDIAR,
THIRUVANANTHAPRUAM, PIN - 695 005
R BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT
R BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
05-12-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 38629 of 2016 (C)
APPENDIX
PETITIONER'S EXHIBITS :
EXT.P1 : COPY OF THE NOTICE IN LAC NO.179/2015 DATED 06.04.2015 ISSUED TO THE
PETITIONERS 1 AND 2.
EXT.P2 : COPY OF THE NOTICE IN LAC NO.179/2015 DATED 06.04.2015 ISSUED TO THE
PETITIONERS 3 AND 4.
EXT.P3 : COPY OF THE NOTICE IN LAC NO.420/2015 DATED 09.11.2015 ISSUED TO THE
PETITIONERS 5 AND 6
EXT.P4 : COPY OF THE JUDGMENT IN WA 2243/2008 DATED 08.01.2009
EXT.P5 : COPY OF THE JUDGMENT IN WPC 568/13 DATED07.01.2013
EXT.P6 : COPY OF THE JUDGMENT IN WPC NO.13101/13 DATED 24.05.2013
EXT.P7 : COPY OF THE JUDGMENT IN WPC NO.20572/13 DATED 23.08.2013.
RESPONDENTS' EXHIBITS : NIL
/TRUE COPY/
P.A TO JUDGE
AV
A.M. SHAFFIQUE, J.
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W.P.(C).No.38629 of 2016
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Dated this the 5th day of December, 2016
J U D G M E N T
This writ petition is filed by the petitioners seeking for a direction to the respondents to disburse the sale price payable to the petitioners without deducting any amount towards income tax.
2. Learned counsel for the petitioners submits that the issue is already covered by judgment of this Court in W.P.(C) No.12194 of 2016 and connected cases, wherein a Division Bench of this Court held as under:
"3. It is seen that the very same issue has been considered by a learned Division Bench of this Court in W.A. No. 1536 of 2016, whereby the judgment of the learned single Judge in W.P.(C) No. 12484 of 2016 and connected cases has been upheld. The learned Division Bench in the judgment dated 08.08.2016 in W.A. No. 1536 of 2016 has held thus:
"3. We find that the judgment of the learned single Judge is just and proper in as much as Section 96 of the Act, 2013 clearly discloses that no income tax or stamp duty shall be levied on any award or agreement made under this Act, except under Section 46. It is not in dispute that Section 46 of the Act, 2013 is not applicable to the facts of this case. Hence, it is amply clear that as per Section 96 of the Act, 2013, exemption is provided for levying income tax and stamp duty. In an identical case, a Division Bench of this Court in W.A.No. 1422 of 2015 has already concluded that income tax is not liable to be deducted from the compensation payable to similarly placed W.P.(C).No.38629 of 2016 2 persons. The learned single Judge, following the dictum laid down in W.A. No. 1422 of 2015 and observing the provisions of Section 96 of the Act, 2013, has allowed the writ petitions directing the authorities to pay compensation to the petitioner, without deducting any amount towards income tax or stamp duty."
In the light of the above, the legal position now stands clarified that in view of Section 96 of the Act, 2013, the deduction towards income tax cannot be made from the compensation payable to the land owners. Therefore, these writ petitions are disposed of clarifying the position as above and directing that the compensation be disbursed to the petitioners without deducting any amount towards income tax."
3. Taking into account the aforesaid facts, I do not think that anything further survives to be decided in the present writ petition. The amount shall be disbursed to the petitioners taking note of Section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013.
This writ petition is disposed of as above.
Sd/-
A.M. SHAFFIQUE, JUDGE AV