Wa/1528/2016 Of The Commissioner Of Income Tax (Tds) v. Pramod

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HON'BLE THE ACTING CHIEF JUSTICE MR. MOHAN M.SHANTANAGOUDAR & THE HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN MONDAY, THE 8TH DAY OF AUGUST 2016/17TH SRAVANA, 1938 WA.No. 1528 of 2016 () IN WP(C).12485/2016 --------------------------------------------AGAINST THE JUDGMENT IN WP(C) 12485/2016 DATED 23-05-2016------------- APPELLANT(S)/ADDL. 3RD RESPONDENT :-------------------------------------- THE COMMISSIONER OF INCOME TAX (TDS)C.R.BUILDING, I.S.PRESS ROAD, KOCHI - 682 018. (THE 3RD RESPONDENT WAS ERRONEOUSLY SHOWN AS COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM IN THE WRIT PETITION). BY ADVS.SRI.CHRISTOPHER ABRAHAM, SRI.K.M.V.PANDALAI RESPONDENT(S)/1ST PETITIONER : ------------------------------ 1. PRAMODNEDIYAVILA VEEDU, PALLICHAL, PRAVACHAMBALAM, NEMOM P.O., THIRUVANANTHAPURAM. 2. SUNITHA M. NEDIYAVILA VEEDU, PALLICHAL, PRAVACHAMBALAM, NEMOM P.O., THIRUVANANTHAPURAM. 3. THE DISTRICT COLLECTOR COLLECTORATE, CIVIL STATION, KUDAPPANAKUNNU, THIRUVANANTHAPURAM.COLLECTORATE, CIVIL STATION, KUDAPPANAKUNNU, THIRUVANANTHAPURAM. 4. LAND ACQUISITION OFFICER KARAMANA-KALIYIKKAVILA SPECIAL UNIT, COLLECTORATE, AND SPECIAL TAHSILDAR (L.A.), SPVL, THIRUVANANTHAPURAM. BY SR.GOVERNMENT PLEADER SRI.M.A.ASIF BY SRI.L.MOHANAN THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 08-08-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: MOHAN M. SHANTANAGOUDAR, Ag. C.J&THOTTATHIL B. RADHAKRISHNAN, J. ------------------------------------------------------- W.A. No.1528 of 2016 --------------------------------------------------Dated this the 8[th] day of August 2016 J U D G M E N T Mohan M. Shantanagoudar, Ag. CJ This writ appeal is filed against the common judgment of thelearned Single Judge dated 23.5.2016 passed in W.P.(C) No.12485of 2016 and connected cases. 2.Respondents 1 and 2 had lost their lands in theacquisition under the provisions of the Land Acquisition Act, 1894.However, before passing the award under the said Act, the Right toFair Compensation and Transparency in Land Acquisition,Rehabilitation and Resettlement Act, 2013 (hereinafter referred toas 'the Act, 2013') came into force. Consequently, proceedings werecontinued under the Act, 2013 and the compensation wasdetermined as per the provisions of the Act of 2013. Having foundthat the concerned authorities will deduct income tax from thecompensation to be paid to the land losers, the land losersapproached this Court in W.P.(C) No.12485 of 2016 and connectedcases, which came to be allowed by the impugned judgment. W.A.1528/16 -: 2 :- 3.We find that the judgment of the learned Single Judge isjust and proper in as much as Section 96 of the Act, 2013 clearlydiscloses that no income tax or stamp duty shall be levied on anyaward or agreement made under this Act, except under Section 46.It is not in dispute that Section 46 of the Act, 2013 is not applicableto the facts of this case. Hence, it is amply clear that as per Section96 of the Act, 2013, exemption is provided from levying income taxand stamp duty. In an identical case, a Division Bench of this Courtin W.A. No.1422 of 2015 has already concluded that income tax isnot liable to be deducted from the compensation payable to similarlyplaced persons. The learned Single Judge, following the dictum laiddown in W.A. No.1422 of 2015 and observing the provisions ofSection 96 of the Act, 2013, has allowed the writ petitions directingthe authorities to pay compensation to the petitioners, withoutdeducting any amount towards income tax or stamp duty. Since the impugned judgment is just and proper, theappeal fails and the same is dismissed accordingly. Sd/- MOHAN M. SHANTANAGOUDAR ACTING CHIEF JUSTICE Sd/- THOTTATHIL B. RADHAKRISHNAN JUDGE