The property belonging to the petitioner was acquired in a land acquisition proceedings, through negotiations, with the involvement of the District Level Purchase Committee, though a notification was issued under Section 4 (1) of the Land Acquisition Act. The total value agreed for the land, building and improvements is Rs.1,92,02,125/-. The case of the petitioner is that, no tax was liable to be deducted under such circumstances by virtue of the mandate under Section 194 LA of the Income Tax Act and also by virtue of the law declared by this Court as per the decision reported in 2008 (4) KLT 782 [Infopark Kerala Vs. Asst. Commissioner of Income Tax] and 2013 (3) KLT 941 [Thomas Vs. District Collector].
2. Heard the learned Government Pleader appearing for the respondents 1 and 2 and the learned standing counsel appearing for the respondent No.3.
3. The materials produced before this Court reveal that deduction was effected to an extent of 10 % and that only the balance was released to the petitioner, as evident from Ext. P4 pay W.P.(C) No. 25412 of 2014 : 2 :
order/cheque. The amount of tax already deducted has necessarily to be credited in the name of the petitioner, after forwarding the same to the respondent No.3. If the amount already deducted by the acquisitioning authority is not forwarded to the 3rd respondent till date, the same shall be done forthwith. It is always open for the petitioner to approach the 3rd respondent by filing necessary application for refund. If any such application is preferred by the petitioner within two weeks from the date of receipt of a copy of this judgment, the 3rd respondent shall consider and pass appropriate orders thereon in accordance with law, after giving an opportunity of hearing to the petitioner, effecting eligible extent of refund, at the earliest, at any rate, within one month from the date of filing application for refund as above.
The petitioner shall produce a copy of this judgment along with copy of the writ petition before the concerned respondent for further steps.
The Writ Petition is disposed of.
kmd Sd/-
P. R. RAMACHANDRA MENON, (JUDGE)