Wp(C)/5058/2017 Of Haji M.asanar v. The Commissioner Of Income Tax (Tds)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN WEDNESDAY, THE 15TH DAY OF FEBRUARY 2017/26TH MAGHA, 1938 WP(C).No. 5058 of 2017 (F) --------------------------- PETITIONER(S): ------------- HAJI M. ASANAR, S/O MOHAMMED ABDUL KADAR, HAZEENA MANZIL, VARUVILAKOM, VIZHINJAM POST, THIRUVANANTHAPURAM, PIN - 695 521. 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-695 001. 3. THE LAND ACQUISITION OFFICER, (SPECIAL TAHSILDAR, L.A), KARAMANA, KALIYIKKAVILA SPECIAL UNIT, COLLECTORATE, CIVIL STATION, KUDAPPANAKUNNU, SPVL, THIRUVANANTHAPURAM-695 001. R1 BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT R2 & R3 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15-02-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 5058 of 2017 (F) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS----------------------- EXHIBIT P1 COPY OF THE RECEIPT NO.0363898 DATED 19.4.14 ISSUED BYTHE VILLAGE OFFICER, PALLICHAL IN FAVOUR OF THEPETITIONER, REGARDING BASIC LAND TAX.THE VILLAGE OFFICER, PALLICHAL IN FAVOUR OF THEPETITIONER, REGARDING BASIC LAND TAX. EXHIBIT P2 COPY OF THE JUDGMENT IN WA 1536 OF 2016 DATED 8.8.16OF THIS HONOURABLE COURT.OF THIS HONOURABLE COURT. EXHIBIT P3 COPY OF THE PROCEEDINGS L.A.C. NO. 623/2015 DATED 6.4.15 OF THE THIRD RESPONDENT.DATED 6.4.15 OF THE THIRD RESPONDENT. RESPONDENT(S)' EXHIBITS ----------------------- NIL //TRUE COPY// Msv/ P.S.TO JUDGE K. VINOD CHANDRAN, J - - - - - - - - - - - - -- - - - - - - - - - - - - - - - W.P(C) No. 5058 of 2017 F - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 15[th] day of February, 2017 J U D G M E N T This writ petition is filed seeking direction to therespondents 1 to 3 to pay compensation without deductingany tax under the Income Tax Act, 1961. The issue isalready covered by judgment of this Court in W.P.(C)No.12194 of 2016 and connected cases, wherein a DivisionBench 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 thelearned single Judge is just and proper in as much as Section 96 of the Act, 2013 clearlydiscloses that no income tax or stamp duty shallbe levied on any award or agreement madeunder this Act, except under Section 46. It is notin dispute that Section 46 of the Act, 2013 is notapplicable to the facts of this case. Hence, it isamply clear that as per Section 96 of the Act,2013, exemption is provided for levying incometax and stamp duty. In an identical case, aDivision Bench of this Court in W.A.No. 1422 of2015 has already concluded that income tax isnot liable to be deducted from thecompensation payable to similarly placedpersons. The learned single Judge, followingthe dictum laid down in W.A. No. 1422 of 2015and observing the provisions of Section 96 of theAct, 2013, has allowed the writ petitionsdirecting the authorities to pay compensation tothe petitioner, without deducting any amounttowards income tax or stamp duty.” In the light of the above, the legalposition now stands clarified that in view ofSection 96 of the Act, 2013, the deduction In the light of the above, the legalposition now stands clarified that in view ofSection 96 of the Act, 2013, the deduction towards income tax cannot be made from thecompensation payable to the land owners.Therefore, these writ petitions are disposed ofclarifying the position as above and directingthat the compensation be disbursed to thepetitioners without deducting any amounttowards income tax.” 2.Having regard to the aforesaid finding, there will be a direction to the respondent authority to release the amount paid under the 2013 Act, without deducting any taxunder Section 194-LA. Writ petition is disposed of as above. jma Sd/- (K. VINOD CHANDRAN, JUDGE) //true copy// P.A to Judge