Wp(C)/35071/2016 Of Sheena Benny v. The Commissioner Of Income Tax (Tds)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE WEDNESDAY, THE 2ND DAY OF NOVEMBER 2016/11TH KARTHIKA, 1938 WP(C).No. 35071 of 2016 (H) ---------------------------- PETITIONER(S):------------- SHEENA BENNY, W/O. BENNY KURIAKOSE, 'PADAYATTIL VEEDU', THURAVOORKARA, ALUVA, ERNAKULAM. BY ADV. SRI.S.ABDUL SALAM RESPONDENT(S): -------------- 1. THE COMMISSIONER OF INCOME TAX (TDS), C.R.S BUILDING, I.S PRESS ROAD, KOCHI - 682 018, ERNAKULAM. 2. THE DISTRICT COLLECTOR, COLLECTORATE, CIVIL STATION, KUDAPPANAKUNNU, THIRUVANANTHAPURAM-695001. 3. THE LAND ACQUISITION OFFICER, (SPECIAL TAHSILDAR L.A), KARAMANA KALIYIKKAVILA SECIAL UNIT, COLLECTORATE, CIVIL STATION, KUDAPPANAKUNNU, SPVL, THIRUVANANTHAPURAM-695001. R1 BY SRI.K.M.V.PANDALAI, SC R2 & 3 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02-11-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 35071 of 2016 (H) ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- P1 PHOTOCOPY OF THE JUDGMENT IN WA NO. 1536/2016 DATED 08.8.2016 OF THIS HON'BLE COURT.OF THIS HON'BLE COURT. P2 THE TRUE COPY OF THE PROCEEDINGS L.A.C NO. 154/2015 DATED 06.4.2015 OF THE THIRD RESPONDENT.06.4.2015 OF THE THIRD RESPONDENT. RESPONDENT(S)' EXHIBITS----------------------- NIL. / TRUE COPY / PJ P.S. TO JUDGE A.M. SHAFFIQUE, J.===============W.P. (C) No. 35071 of 2016 ================== Dated this, the 2[nd] day of November, 2016 J U D G M E N T This writ petition is filed seeking for a direction to therespondents to pay compensation without deducting any tax underthe Income Tax Act, 1961. The issue is already covered by judgmentof this Court in W.P.(C) No.12194 of 2016 and connected cases,wherein a Division Bench of this Court held as under:- “3. It is seen that the very same issue has beenconsidered by a learned Division Bench of thisCourt in W.A. No. 1536 of 2016, whereby thejudgment of the learned single Judge in W.P.(C) No.12484 of 2016 and connected cases has beenupheld. The learned Division Bench in thejudgment dated 08.08.2016 in W.A. No. 1536 of2016 has held thus: “3. We find that the judgment of the learnedsingle Judge is just and proper in as much asSection 96 of the Act, 2013 clearly discloses thatno income tax or stamp duty shall be levied on anyaward or agreement made under this Act, exceptunder Section 46. It is not in dispute that Section46 of the Act, 2013 is not applicable to the facts of this case. Hence, it is amply clear that as perSection 96 of the Act, 2013, exemption isprovided for levying income tax and stampduty. In an identical case, a Division Bench ofthis Court in W.A.No. 1422 of 2015 has alreadyconcluded that income tax is not liable to bededucted from the compensation payable tosimilarly placed persons. The learned singleJudge, following the dictum laid down in W.A.No. 1422 of 2015 and observing the provisionsof Section 96 of the Act, 2013, has allowed thewrit petitions directing the authorities to paycompensation to the petitioner, withoutdeducting any amount towards income tax orstamp duty.” In the light of the above, the legal positionnow stands clarified that in view of Section 96 ofthe Act, 2013, the deduction towards income taxcannot be made from the compensation payable tothe land owners. Therefore, these writ petitionsare disposed of clarifying the position as above anddirecting that the compensation be disbursed tothe petitioners without deducting any amounttowards income tax.” 2.Having regard to the aforesaid finding, there will be adirection to the respondent authority to release the amount paid W.P(C) No.35071/16 -:3:- under the 2013 Act, without deducting any tax under Section 194- LA. Writ petition is disposed of as above. Rp2/11/2016 Sd/- A.M. SHAFFIQUE, JUDGE //True Copy// P.S to Judge