Kerala High Court
Manaf vs The District Collector on 10 April, 2015
Author: C.T.Ravikumar
Bench: C.T.Ravikumar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE C.T.RAVIKUMAR
TUESDAY, THE 21ST DAY OF APRIL 2015/1ST VAISAKHA, 1937
WP(C).No. 12676 of 2015 (H)
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PETITIONER(S):
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1. MANAF, AGED 46 YEARS
S/O.ABOOBECKER, MANAKKAT HOUSE, NJALAKAM KARA KARA
THRIKKAKKARA VILLAGE, ERNAKULAM DISTRICT.
2. ABDULLAKUTTY, AGED 45 YEARS
S/O.AHAMMED, KARAKKUNNIL HOUSE, PALLILAM KARA
THRIKKAKKARA VILLAGE, ERNAKULAM DISTRICT.
3. ABDUL KAREEM @ ABDU,
S/O.EBRAHIM, CHENAMPILLY HOUSE, PERINGAZHA KARA
THRIKKAKKARA VILLAGE, ERNAKULAM DISTRICT.
4. MINI THOMAS, AGED 41 YEARS
W/O.THOMAS JESUDAS JOSEPH, FLAT NO.8, SYARIKA LINE
ABAD KASA BLANKA APARTMENT, VAZHAKKALA DESOM
KAKKANADU WEST PO
FROM CHANDANASSERY HOUSE AT NASARETH
RAMESWARAM VILLAGE, MOOLAMKUZHY DESOM.
BY ADVS.SRI.R.SURAJ KUMAR
SMT.V.BEENA
SMT.V.DEEPA
RESPONDENT(S):
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1. THE DISTRICT COLLECTOR, ERNAKULAM-682030
2. THE SPECIAL THAHSILDAR (LA),
NO.111, KOCHI INTERNATIONAL AIRPORT, NEDUMBASSERY
NAYATHODU PO, ERNAKULAM DISTRICT-682030
3. THE COMMISSIONER OF INCOME TAX (TDS),
OFFICE OF THE COMMISSIONER OF INCOME TAX
CR BUILDINGS, IS PRESS ROAD, KOCHI-682018.
BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT
R2 BY GOVERNMENT PLEADER SRI.T.R. RAJESH
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
21-04-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 12676 of 2015 (H)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXT P1 : TRUE COPY OF THE NOTICE DATED 10-04-2015 ISSUED TO
PETITIONERS 1 AND 2.
EXT P2 : TRUE COPY OF THE NOTICE DATED 7-4-2015 ISSUED TO THE 3RD
PETITIONER.
EXT P3 : TRUE COPY OF THE NOTICE DATED 7-4-2015 ISSUED TO THE 4TH
PETITIONER.
EXT P4 : JUDGMENT DATED 4-3-2015 IN WPC.NO.6770/2015 ON THE FILE OF
THIS HON'BLE COURT.
RESPONDENT(S)' EXHIBITS: NIL.
//TRUE COPY//
P.A. TO JUDGE.
dlk
C.T.RAVIKUMAR, J
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W.P.(C) No. 12676 of 2015
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Dated this the 21st day of April, 2015
JUDGMENT
The properties comprised in different survey numbers having different extents were purchased on negotiation from the petitioners by the Government. The petitioners have come up with this writ petition seeking a direction to respondents not to deduct tax at source in terms of the provisions under section 194 LA of the Income Tax Act (for short the 'I.T. Act') while making payments of compensation due to them in respect of the properties purchased from each of them. Evidently, the right of the petitioners to receive compensation amount without any deduction at source is governed by the provisions under section 194 LA of the I T Act. The learned counsel for the petitioners submit that in such circumstances, this writ petition may be disposed in the light of Ext.P4 judgment passed by this Court in similar circumstances. The learned counsel appearing for the third respondent submitted that this writ petition can be disposed of in the light of Ext.P4.
2. Having learned the learned counsel for the W.P.(C) No.12676/2015 2 petitioners, the learned counsel appearing for the third respondent and also the learned Government Pleader this writ petition is disposed of with a direction to the revenue authorities not to deduct any tax at source under section 194 LA of the I.T.Act from the compensation payable to each of the petitioners at source under section 194 LA of the I.T.Act as it falls within the ceiling limit. However, it is made clear that this judgment will not stand in the way of collection of tax at source by revenue authorities, wherever it is applicable in accordance with law.
Sd/-
C.T.RAVIKUMAR,JUDGE.
dlk