Kerala High Court
Biju vs The District Collector
Author: V. Chitambaresh
Bench: V.Chitambaresh
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE V.CHITAMBARESH
FRIDAY,THE 8TH DAY OF NOVEMBER 2013/17TH KARTHIKA, 1935
WP(C).No. 27518 of 2013 (L)
-----------------------------------------
PETITIONER(S):
-----------------------
1. BIJU, AGED 42 YEARS, D/O.PAREETH,
KOLLAMPARAMBIL HOUSE, MUTTAM,
THAIKKATTUKARA P.O., ALUVA WEST VILLAGE, ALUVA.
2. JASMINE, AGED 38 YEARS,
D/O.PAREETH,
KOLLAMPARAMBIL HOUSE, MUTTAM,
THAIKKATTUKARA P.O., ALUVA WEST VILLAGE, ALUVA.
3. JABIR, AGED 35 YEARS, S/O.PAREETH,
KOLLAMPARAMBIL HOUSE, MUTTAM,
THAIKKATTUKARA P.O., ALUVA WEST VILLAGE, ALUVA.
4. NEJU, AGED 32 YEARS, D/O.PAREETH,
KOLLAMPARAMBIL HOUSE, MUTTAM,
THAIKKATTUKARA P.O., ALUVA WEST VILLAGE, ALUVA.
BY ADVS.SMT.AYSHA YOUSEFF
SRI.V.K.SIDHIQUE
SMT.SAJITHA SIDHIK
RESPONDENT(S):
--------------------------
1. THE DISTRICT COLLECTOR, ERNAKULAM,
COLLECTORATE, CIVIL STATION, KAKKANAD-682020.
2. SPECIAL THAHSILDAR (LA), NO.II, KOCHI RAIL PROJECT,
CIVIL STATION, KAKKANAD.
3. KOCHI METRO RAIL CORPORATION, REP.BY ITS MANAGING DIRECTOR,
VYTILLA, ERNAKULAM, PIN-682019.
4. THE COMMISSIONER OF INCOME TAX (TDS),
OFFICE OF THE OFFICE OF THE COMMISSIONER OF INCOME TAX,
KOCHI, C.R.BUILDINGS, I.S.PRESS ROAD, KOCHI-682018.
R1 & 2 BY GOVERNMENT PLEADER
R3 BY SRI.K.JAJU BABU,SC,KOCHI METRO RAIL LTD
R4 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 08-11-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
PJ
WP(C).No. 27518 of 2013 (L)
-----------------------------------------
APPENDIX
PETITIONERS' EXHIBITS
P1: COPY OF THE NOTICE DATED 24/2/13 ISSUED TO THE PETITIONER BY THE
2ND RESPONDENT.
P2: COPY OF THE CONSENT LETTER SUBMITTED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT.
P3: COPY OF THE JUDGMENT DATED 8/1/2009 IN WA.2243/2008 OF THIS HON'BLE
COURT.
P4: COPY OF THE JUDGMENT DATED 7/1/2013 IN WPC.568/13 OF THIS.
P5: COPY OF THE REPRESENTATION DATED 20/7/13 SUBMITTED BY THE
PETITIONER BEFORE THE 1ST RESPONDENT.
RESPONDENTS' EXHIBITS
NIL.
/ TRUE COPY /
P.S. TO JUDGE
PJ
V. CHITAMBARESH, J.
- - - - - - - - - - - - - - - - - - - - - - -
W.P.(C) No.27518 OF 2013
- - - - - - - - - - - - - - - - - - - - - - -
Dated this the 8th day of November, 2013
J U D G M E N T
The sale price was fixed by negotiation and not by compulsory acquisition. Therefore no deduction under Section 194 LA of the Income Tax Act can be effected. The decision in Infopark Kerala v. Assistant Commissioner of Income Tax [2008 (4) KLT 782] is apposite.
2. The total sale price for all the petitioners together does not exceed Rs.50 lakhs. Therefore no deduction under Section 194IA of the Income Tax Act can also be effected. This is clear from the decision in Thomas v. District Collector [2013 (3) KLT 941].
3. Therefore respondents 1 & 2 are directed to effect payment to the petitioners accordingly. The writ petition is disposed of.
Sd/-
V. CHITAMBARESH JUDGE Shg/