The grievance of the petitioners is with regard to the steps being taken by respondents 1 and 2 to deduct 10% of the amount payable to the petitioners under Ext.P1 Award in connection with taking over the property belonging to them and situated on the side of the Karamana - Kaliyikkavila road, pursuant to the Notification issued under the relevant provisions of the Land Acquisition Act.
2. The case of the petitioners is that, though Section 4(1) Notification was issued, the Award came to be passed on the basis of negotiation and not by way of compulsory acquisition. The total amount involved in WP(C) No.29617/2014 is `21,50,351/- while the amount involved in WP(C) No.29621/2014 is `31,40,482/-. This being the position, no amount is liable to be deducted either in terms of Section 194 LA or 194 IA of the Income Tax Act. The position stands declared in favour of the petitioners as per the decision reported in Thomas V. District WP(c). Nos. 29617 & 29621 of 2014 2 Collector (2013 (3) KLT 941).
3. Head the learned Government Pleader appearing for respondents 1 & 2 and the learned standing counsel appearing for the 3rd respondent.
4. In view of the fact that there is no dispute with regard to the factual position, the petitioners are entitled to have the benefit of the judgment (cited supra).
Accordingly, these writ petitions are disposed of, directing the respondents to disburse the full amount to the petitioners without any further delay. The petitioners shall produce a copy of this judgment along with a copy of the writ petition before the concerned respondent for further steps.
Sd/-
P.R. RAMACHANDRA MENON, JUDGE.
Pn