~~~~~~~~~~~ The property of the petitioner is stated as transferred to Government on negotiated sale, despite notification under Section 4(1) of the Land Acquisition Act. The sale price was fixed by negotiation and the total sale consideration payable in respect of 0.61 Ares of land comprised in Sy. No. 514/17 of Nemom Village is ₹ 26,37,691/-. No tax is liable to be deducted either under Section 194 LA or under Section 194 IA of the Income Tax Act, 1961 since the property is an agricultural land and it is not situated in notified area. But the respondents are insisting to deduct income tax from the sale price payable to the petitioner and hence the writ petition. 2. Heard the learned Government Pleader as well as the learned Standing Counsel for the respondents.
3. After hearing both the sides, this Court finds that the issue is squarely covered by the decision rendered by this Court in Thomas v. District Collector (2013 (3) KLT 941). In the W.P.(C) No.26435/2014 2 said circumstance, respondents 1/District Collector and 2/Special Tahsildar LA are directed to disburse the amount due to the petitioner in the light of the decision cited supra without deducting any tax from the due amount.
The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the concerned respondent for further steps. The writ petition is disposed of.
Sd/- P.R.RAMACHANDRAMENON, JUDGE.
ps/29/10/2014