The petitioner is concerned with the refund of TDS effected from the compensation granted following the sale of land by executing agreement as per Rule 12(5) of the Land Acquisition Rules. The learned Standing Counsel for Government of India (Taxes) would submit that the TDS having been deducted and paid over to the Department, necessarily the petitioner would have to file a return and claim refund. The petitioner has filed such returns as is evidenced from Ext.P2. In such circumstance, the 2nd respondent shall consider the same expeditiously. Writ petition disposed of.
Sd/-
K.VINOD CHANDRAN, jma Judge //true copy// P.A to Judge