Wp(C)/37569/2016 Of Noornisa v. The Commissioner Of Income Tax (Tds)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE THURSDAY, THE 24TH DAY OF NOVEMBER 2016/3RD AGRAHAYANA, 1938 WP(C).No. 37569 of 2016 (U) ---------------------------- PETITIONER : ---------------------- NOORNISA, W/O MUHAMMEDKANNU (LATE), "PANAVILAKATH VEEDU" THALAYAL DESOM, BALARAMAPURAM, BALARAMAPURAM POST, THIRUVANANTHAPURAM- 695 501 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, ERNAKUALM. KOCHI-682 018, ERNAKUALM. 2. THE DISTRICT COLLECTOR, COLLECTORATE, CIVIL STATION, KUDAPPANAKUNNU, THIRUVANANTHAPURAM, PIN-695 001 3. THE LAND ACQUISITION OFFICER, (SPECIAL TAHSILDAR, L.A), KARAMANA-KALIIYIKKAVILA SECIAL UNIT, COLLECTORATE, CIVIL STATION, KUDAPPANAKUNNU, SPVL, THIRUVANANTHAPURAM-695 001 R1 BY SRI.K.M.V.PANDALAI,SC, INCOME TAX DEPARTMENT R2 & R3 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24-11-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER(S)' EXHIBITS ----------------------------------------- P1 PHOTOCOPY COPY OF THE JUDGEMENT IN WA NO. 1536/2016 DATED 8/8/2016 OF THIS HON'BLE COURT 8/8/2016 OF THIS HON'BLE COURT P2 THE TRUE COPY OF THE PROCEEDINGS NO.A2 943/2012 DATED 30/11/13 OF THE THIRD RESPONDENT OF THE THIRD RESPONDENT P3 PHOTOCOPY OF THE BASIC TAX RECEIPT BEARING NO. 0048476 DATED 9/9/2015 VILLAGE OFFICE PALLICHAL 9/9/2015 VILLAGE OFFICE PALLICHAL RESPONDENT(S)' EXHIBITS: ------------------------------------------ NIL /TRUE COPY/ P.A.TO JUDGE sts A.M. SHAFFIQUE, J. -------------------------------------- W.P.(C).No.37569 of 2016 ------------------------------------------------- Dated this the 24[th] day of November, 2016 J U D G M E N T This writ petition is filed by the petitioner seeking for adirection to the respondents to disburse the sale price payable tothe petitioner without deducting any amount towards income tax. 2.Learned counsel for the petitioner submits that the issueis already covered by judgment of this Court in W.P.(C) No.12194 of2016 and connected cases, wherein a Division Bench of this Courtheld as under: “3. It is seen that the very same issue has beenconsidered by a learned Division Bench of this Court in W.A.No. 1536 of 2016, whereby the judgment of the learned singleJudge in W.P.(C) No. 12484 of 2016 and connected cases hasbeen upheld. The learned Division Bench in the judgmentdated 08.08.2016 in W.A. No. 1536 of 2016 has held thus: “3. We find that the judgment of the learnedsingle Judge is just and proper in as much as Section96 of the Act, 2013 clearly discloses that no incometax or stamp duty shall be levied on any award oragreement made under this Act, except under Section46. It is not in dispute that Section 46 of the Act,2013 is not applicable to the facts of this case.Hence, it is amply clear that as per Section 96 of theAct, 2013, exemption is provided for levying incometax and stamp duty. In an identical case, a DivisionBench of this Court in W.A.No. 1422 of 2015 hasalready concluded that income tax is not liable to bededucted from the compensation payable to similarlyplaced persons. The learned single Judge, following the dictum laid down in W.A. No. 1422 of 2015 andobserving the provisions of Section 96 of the Act,2013, has allowed the writ petitions directing theauthorities to pay compensation to the petitioner,without deducting any amount towards income tax or stamp duty.” the dictum laid down in W.A. No. 1422 of 2015 andobserving the provisions of Section 96 of the Act,2013, has allowed the writ petitions directing theauthorities to pay compensation to the petitioner,without deducting any amount towards income tax or stamp duty.” In the light of the above, the legal position now standsclarified that in view of Section 96 of the Act, 2013, thededuction towards income tax cannot be made from thecompensation payable to the land owners. Therefore, thesewrit petitions are disposed of clarifying the position as aboveand directing that the compensation be disbursed to thepetitioners without deducting any amount towards incometax.” 3.Taking into account the aforesaid facts, I do not thinkthat anything further survives to be decided in the present writpetition. The amount shall be disbursed to the petitioner takingnote of Section 96 of the Right to Fair Compensation andTransparency in Land Acquisition, Rehabilitation and ResettlementAct, 2013. This writ petition is disposed of as above. Sd/- AV A.M. SHAFFIQUE, JUDGE