Dated This The 14[Th] Day Of March, 2013 v. Assistantcommissioner Of Income Tax (2008(4) 782),Whichwas Followed In Ext.p6 Judgment Also

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC THURSDAY, THE 14TH DAY OF MARCH 2013/23RD PHALGUNA 1934 WP(C).No. 7128 of 2013 (M) --------------------------- PETITIONER(S): -------------------------- THE ARCHDIOCESE OF VERAPOLY, BROADWAY, ERNAKULAM, COCHIN-682031 REPRESENTED BY THE POWER OF ATTORNEY TO THE ARCHBISHOP OF VERAPOLY AND THE FINANCIAL ADMINISTRATOR OF THE ARCHDIOCESE OF VERAPOLY-FR.JEROME CHAMMINIKODATH, AGED 50 YEARS RESIDING AT LATIN ARCHBISHOP'S HOUSE, BROADWAY COCHIN-682 031. BY ADVS.SRI.T.P.SAJAN SRI.M.MOHAMED NAVAZ SRI.P.SANTHOSH KUMAR (TR) RESPONDENT(S): ---------------------------- 1. THE DISTRICT COLLECTOR, COLLECTORATE, CIVIL STATION, KAKKANAD ERNAKULAM, PIN-682030. COLLECTORATE, CIVIL STATION, KAKKANAD ERNAKULAM, PIN-682030. 2. SPECIAL TAHSILDAR(LAND ACQUISITION), NATIONAL HIGHWAY NO.3, VYTTILA, ERNAKULAM PIN-682019. NATIONAL HIGHWAY NO.3, VYTTILA, ERNAKULAM PIN-682019. 3. KOCHI METRO RAIL CORPORATION, REPRESENTED BY ITS MANAGING DIRECTOR, VYTTILA ERNAKULAM, PIN-682019. ERNAKULAM, PIN-682019. 4. THE COMMISSIONER OF INCOME TAX(TDS), OFFICE OF THE OFFICE COMMISSIONER OF INCOME TAX KOCHI, C.R. BUILDINGS, I.S.PRESS ROAD KOCHI-18. OFFICE OF THE OFFICE COMMISSIONER OF INCOME TAX KOCHI, C.R. BUILDINGS, I.S.PRESS ROAD KOCHI-18. R1 & R2 BY SENIOR GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON14-03-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 7128 of 2013 (M) --------------------------- APPENDIX PETITIONER'S EXHIBITS ------------------------------------- EXHIBIT-P1 TRUE COPY OF THE REGISTERED POWER OF ATTORNEY NO.217/2010DATED 19.4.2010 EXHIBIT-P2 TRUE COPY OF THE NOTICE REF.NO.LAC 42/11/A3 DATED 2.7.2012 EXHIBIT-P3 TRUE COPY OF THE CONSENT LETTER DATED NIL EXHIBIT-P4 TRUE COPY OF THE KYCHIT ISSUED BY THE REVENUE INSPECTOR DATED22.11.2012 EXHIBIT-P5 TRUE COPY OF THE JUDGMENT REPORTED IN 2008(4)KLT 782 DT 8.1.2009 EXHIBIT-P6 TRUE COPY OF THE JUDGMENT DATED 7.1.13 WP(C)568/2013. RESPONDENTS' EXHIBITS --------------------------------------- NIL //True copy// P.A. TO JUDGE Shg/ ANTONY DOMINIC,J -------------------------------- W.P.(C) No.7128 of 2013 ------------------------------------- Dated this the 14[th] day of March, 2013 JUDGMENT Petitioner is the land owner in Ernakulam Village. Aportion of the property of the petitioner is to be acquiredfor the Kochi Metro Rail by negotiated purchase.Grievance of the petitioner is that respondents 1 and 2are deducting 10% of the sale price under Section 194LAof the Income Tax Act, which according to the petitioner isagainst the principles laid down by this Court in thejudgment inInfo Park, Kerala vs. AssistantCommissioner of Income Tax (2008(4) 782),whichwas followed in Ext.P6 judgment also. 2. In Ext.P6, following the judgment mentioned above, this Court held that, when a person has opted fornegotiated sale of his land, deduction of tax under Section194LA is not possible. If that be so, petitioner's case iscovered by the judgments relied on by them. W.P.(c) No. 7128 of 2013 Therefore, the writ petition is disposed of clarifyingthat the respondents are liable to disburse to thepetitioner the sale consideration for the land acquiredfrom the petitioner on negotiated basis, without deductingany tax under Section 194LA of the Income Tax Act. ln Sd/- ANTONY DOMINIC, JUDGE