The properties of the petitioners were notified for widening of Vengoor - Nayathode road (Airport road) at Angamaly. The sale price was fixed by 'negotiation' and the petitioners herein have agreed to hand over their property at the rate fixed during negotiation. But the 2nd respondent is insisting to deduct income tax from the sale price payable to the petitioners at the rate of 10% and hence the writ petition.
2. Heard the learned Government Pleader as well as the learned Standing Counsel for the 3rd respondent.
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 said circumstance, respondents 1/District Collector and 2/Special Tahsildar LA are directed to disburse the amount due to the petitioners in the light of the decision cited supra. It is made clear that, if the amount exceeds ₹50 lakhs, necessary deduction shall W.P.C. No. 33017 of 2014 -2-
be effected in terms of Section 194 IA by deducting 1% and depositing the same against the account of the 3rd respondent. It is for the petitioners to pursue further steps accordingly.
The petitioners 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.
P.R. RAMACHANDRA MENON, JUDGE.
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