Wa/1536/2016 Of The Commissioner Of Income Tax v. Suresh Kumar

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. 1536 of 2016 () IN WP(C).12484/2016 --------------------------------------------AGAINST THE JUDGMENT IN WP(C) 12484/2016 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)/PETITIONER : -------------------------- 1. SURESH KUMARSREEKUMAR BHAVAN, PRAVACHAMBALAM, NEMOM P.O., THIRUVANANTHAPURAM - 695 001.2. THE DISTRICT COLLECTOR COLLECTORATE, CIVIL STATION, KUDAPPANAKUNNU, THIRUVANANTHAPURAM - 695 001. 3. LAND ACQUISITION OFFICER KARAMANA - KALIYIKKAVILA SPECIAL UNIT, COLLECTORATE AND SPECIAL TAHSILDAR (L.A.), SPVL, THIRUVANANTHAPURAM - 695 001. BY SRI.L.MOHANAN BY SR.GOVERNMENT PLEADER SRI.M.ASIF 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.1536 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.The first respondent had lost his land in the acquisitionunder the provisions of the Land Acquisition Act, 1894. However,before passing the award under the said Act, the Right to FairCompensation and Transparency in Land Acquisition, Rehabilitationand Resettlement Act, 2013 (hereinafter referred to as 'the Act,2013') came into force. Consequently, proceedings were continuedunder the Act, 2013 and the compensation was determined as perthe provisions of the Act of 2013. Having found that the concernedauthorities will deduct income tax from the compensation to be paidto the land losers, the land losers approached this Court in W.P.(C)No.12485 of 2016 and connected cases, which came to be allowedby the impugned judgment. W.A.1536/16 -: 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 for 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 petitioner, 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