Klt 782 [Infopark Kerala v. Asst. Commissioner Ofincome Tax] And 2013 (3) Klt 941 [Thomas Vs. Districtcollector

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 2ND DAY OF DECEMBER 2014/11TH AGRAHAYANA, 1936 WP(C).No. 25412 of 2014 (B) ---------------------------- PETITIONER : ----------------------- M. ABDUL AZEEZ, AGED 67 YEARS, S/O.LATE MOHMMED HANEEFA, SAJ MAHAL, PANAMOODU,KARAKKAMANDAPAM, NEMOM P.O,THIRUVANANTHAPURAM -695 020 BY ADV. SRI.P.ANOOP (MULAVANA) RESPONDENT(S): ---------------------------- 1. THE DISTRICT COLLECTOR,COLLECTORATE, CIVIL STATION, KODAPPANAKKUNNU, THIRUVANANTHAPURAM- 695 004 2. SPECIAL TAHSILDAR LA (NH), LAND ACQUISITION OFFICER, OFFICE OF THE SPECIAL TAHSILDAR LA (NH), PMG, THIRUVANANTHAPURAM- 695 001 3. COMMISSIONER OF INCOME TAX (TDS), OFFICE OF THE COMMISSIONER OF INCOME TAX, OFFICE OF THE COMMISSIONER OF INCOME TAX, KAWDIAR,THIRUVANANTHAPURAM -695 001 R1 & R2 BY SR GOVERNMENT PLEADER SRI.P.V.LONACHAN R3 BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02-12-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 25412 of 2014 (B) ----------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1 TRUE COPY OF THE TAX RECEIPT ISSUED TO THE PETITIONER DATED27-04-2013 EXHIBIT P2 TRUE COPY OF THE NOTICE DATED 01-04-2013 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONERERESPONDENT TO THE PETITIONERE EXHIBIT P3 TRUE COPY OF THE REPRESENTATION DATED 15-09-2014 EXHIBIT P4TRUE COPY OF THE CHEQUE ISSUED BY THE SUB TREASURY, KUDAPPANAKKUNNU TO THE PETITIONER DATED 25/09/2014.KUDAPPANAKKUNNU TO THE PETITIONER DATED 25/09/2014. RESPONDENT(S)' EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~W.P.(C) No. 25412 of 2014~~~~~~~~~~~~~~~~~~~~~~Dated, this the 2[nd] day of December, 2014 JUDGMENT The property belonging to the petitioner was acquired in a landacquisition proceedings, through negotiations, with the involvement ofthe District Level Purchase Committee, though a notification wasissued under Section 4 (1) of the Land Acquisition Act. The totalvalue agreed for the land, building and improvements isRs.1,92,02,125/-. The case of the petitioner is that, no tax wasliable to be deducted under such circumstances by virtue of themandate under Section 194 LA of the Income Tax Act and also byvirtue of the law declared by this Court as per the decision reported in 2008 (4) KLT 782 [Infopark Kerala Vs. Asst. Commissioner ofIncome Tax] and 2013 (3) KLT 941 [Thomas Vs. DistrictCollector]. 2. Heard the learned Government Pleader appearing for therespondents 1 and 2 and the learned standing counsel appearing forthe respondent No.3. 3. The materials produced before this Court reveal thatdeduction was effected to an extent of 10 % and that only thebalance was released to the petitioner, as evident from Ext. P4 pay order/cheque. The amount of tax already deducted hasnecessarily to be credited in the name of the petitioner, afterforwarding the same to the respondent No.3. If the amountalready deducted by the acquisitioning authority is not forwarded tothe 3[rd] respondent till date, the same shall be done forthwith. It isalways open for the petitioner to approach the 3[rd] respondent byfiling necessary application for refund. If any such application ispreferred by the petitioner within two weeks from the date ofreceipt of a copy of this judgment, the 3[rd] respondent shall considerand pass appropriate orders thereon in accordance with law, aftergiving an opportunity of hearing to the petitioner, effecting eligibleextent of refund, at the earliest, at any rate, within one monthfrom the date of filing application for refund as above.