Kerala High Court
S.K.Vijayaletha vs The District Collector
Author: K.Vinod Chandran
Bench: K.Vinod Chandran
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
THURSDAY, THE 24TH DAY OF JULY 2014/2ND SRAVANA, 1936
WP(C).No. 19104 of 2014 (K)
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PETITIONER(S):
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S.K.VIJAYALETHA, D/O.KRISHNAMMA,
AGED 42 YEARS, KARTHIKA, VILAYILVILAKAM,
KOLIYAKKODE, NEMOM P.O., THIRUVANANTHAPURAM.
BY ADV. SRI.A.DINESH RAO
RESPONDENT(S):
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1. THE DISTRICT COLLECTOR, COLLECTORATE,
CIVIL STATION, THIRUVANANTHAPURAM-695004.
2. THE LAND ACQUISITION OFFICER & SPECIAL TAHSILDAR (LA),
N.H., PMG JUNCTION, THIRUVANANTHAPURAM-695004.
3. THE INCOME TAX OFFICER, INCOME TAX OFFICE,
KAWDIAR, THIRUVANANTHAPURAM-695004.
4. THE VILLAGE OFFICER, NEMOM,
THIRUVANANTHAPURAM-695001.
BY SENIOR GOVERNMENT PLEADER SMT.SHOBHA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 24-07-2014, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
PJ
WP(C).No. 19104 of 2014 (K)
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APPENDIX
PETITIONERS' EXHIBITS
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P1: COPY OF THE NOTICE BEARING LAC NO.119/2013 DATED 23/4/13 ISSUED TO
THE PETITIONER UNDER SECTION 9(3) OF THE LAND ACQUISTION ACT.
P2: COPY OF THE AGREEMENT DATED 30/5/13
P3: COPY OF THE GOVERNMENT ORDER DATED 14/7/14
P4: COPY OF THE JUDGMENT IN WPC.1328/14 AND DATED 15/1/14.
RESPONDENTS' EXHIBITS
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NIL.
/ TRUE COPY /
P.S. TO JUDGE
PJ
K.VINOD CHANDRAN, J
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W.P(C).No.19104 of 2014
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Dated this the 24th day of July, 2014
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JUDGMENT
The issue raised in this writ petition is with respect to, the acquisition for highway, 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 petitioner is that she has under sub- section(2) of Section 11 entered into negotiated sale agreement 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 petitioner relies 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 Acquisition Act, 1894 and an award is also passed under the L A Act.
W.P(C).No.19104 of 2014 2
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 petitioner 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, if it is permissible.
Writ petition allowed.
Sd/-
K.VINOD CHANDRAN, Judge Sbna