R By Sri.k.m.v.pandalai, Income Tax Department R1,2 By Government Pleader, Sri. Liju v. Stephen

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 26TH DAY OF APRIL 2016/6TH VAISAKHA, 1938 WP(C).No. 15846 of 2016 (E) ---------------------------- PETITIONER(S):------------- P.J.SEBASTIAN, AGED 68 YEARSS/O. JOSEPH, PANACHIKAVAYALIL HOUSEAZAD ROAD, KALOOR, KOCHI - 17 BY ADVS.SRI.S.K.AJAY KUMAR SMT.PRIYA. H. RESPONDENT(S): -------------- 1.THE DISTRICT COLLECTOR, CIVIL STATION, KAKKANAD, ERNAKULA,-682 030 2.THE SPECIAL TAHSILDAR, L.A.KOCHI, OFFICE OF THE KOCHI CORPORATIONKOCHI, OFFICE OF THE KOCHI CORPORATION VYTTILA - 682 014 3.THE COMMISSIONER OF INCOME TAX, IS PRESS ROAD, KOCHI - 682 018 R BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT R1,2 BY GOVERNMENT PLEADER, SRI. LIJU V. STEPHEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26-04-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS:- ----------------------- P1COPY OF THE SALE DEED No.5690 OF 1993 DATED 29.12.1993 OF ERNAKULAM SROERNAKULAM SRO P2COPY OF THE NOTICE BEARING No.C-338/10 DATED 11.04.2016 ISSUED BY THE SPECIAL TAHSILDAR (LA), KOCHI, COCHIN CORPORATION, VYTTILA.BY THE SPECIAL TAHSILDAR (LA), KOCHI, COCHIN CORPORATION, VYTTILA. P3COPY OF THE JUDGMENT DATED 01.10.2013 IN WP(C)NO.24103/2013 OF THIS HON'BLE COURT. THIS HON'BLE COURT. P4COPY OF THE JUDGMENT DATED 05.02.2015 IN WP(C) 3622/2015 OF THIS HON'BLE COURT. THIS HON'BLE COURT. RESPONDENT'S EXHIBITS:-------------------------NIL // True copy //PA to Judge A.MUHAMED MUSTAQUE, J. =========================================== W.P.(C). No. 15846 of 2016 ===================================================== Dated this the 26[th] day of April, 2016 JUDGMENT The petitioner in the writ petition seek a direction to therespondents not to deduct tax at source under Section 194 LA ofthe Income Tax act while making payments of the compensationamounts due to him in respect of the lands acquired by therespondents. The right of the petitioner to receive thecompensation amounts, without having any deductions effectedtherefrom in terms of Section 194 LA of the IT Act, has alreadybeen decided in his favour by a judgment of this Court in W.P.(C)No.5607/2014. Accordingly, the present writ petition is allowed bydeclaring that the revenue authorities shall not deduct any tax atsource under Section 194 LA, from compensation amounts payableto the petitioners. It is made clear however that the deductionunder Section 194 IA, wherever applicable, can be effected by therevenue authorities. das /26.04.2016 Sd/-A.MUHAMED MUSTAQUE JUDGE