Disposed

M. Malathi v. the Special Tahsildar (La)

Kerala HC8 Nov 2013WP(C)/3802/2013

Case brief

AI extract

What is this about?

In this writ petition, the petitioner contested the deduction of income tax at source from compensation awarded in a local award dispute. The court directed claimants to submit returns before the assessing officer to claim an excessive refund.

What did the court decide?

Petitioner directed to submit returns to the assessing officer to claim refund of excessive TDS within three months.

M. Malathi Vs the Special Tahsildar (La) — Kerala HC (2013) — LawSathi Research

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR.JUSTICE V.CHITAMBARESH

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FRIDAY, THE 8TH DAY OF NOVEMBER 2013/17TH KARTHIKA, 1935

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WP(C).No. 3802 of 2013 (A)

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PETITIONER:

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-----------

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M. MALATHI, AGED 58 YEARS, MUTHIRAKKALAYIL HOUSE, MALAPARAMBA P.O. KOZHIKODE DISTRICT.

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BY ADVS.SRI.R.BINDU (SASTHAMANGALAM) SRI.PRASANTH M.P

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RESPONDENTS:

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------------

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1. THE SPECIAL TAHSILDAR (LA) KOZHIKODE, PIN-673 001.

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2. THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE, GOVERNMENT SECRETRIAT, THIRUVANANTHAPURAM-695 001.

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ADDITIONAL R3 IMPLEADED:

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ADDL.R3 THE COMMISSIONER (TDS), INCOME TAX DEPARTMENT, CENTRAL REVENUE BUILDINGS, I.S.PRESS ROAD, ERNAKULAM, KOCHI, PIN 682 018.

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IMPLEADED AS PER ORDER DATED 11.10.2013 IN IA.13568/13.

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R1-R2 BY GOVERNMENT PLEADER SRI. JUSTIN JACOB. R3 BY ADV. SRI. JOSE JOSEPH - SC

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THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08-11-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 3802 of 2013 (A) ---------------------------

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APPENDIX

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PETITIONER'S EXHIBITS:

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EXHIBIT P1. TRUE COPY OF THE AWARD DATED 2/3/2010.

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EXHIBIT P2. TRUE COPY OF THE FORM NO.16A DATED 25/5/2011. EXHIBIT P3. TRUE COPY OF THE FORM NO.16A DATED 20/8/2011.

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RESPONDENTS' EXHIBITS:

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EXT.R1(A) TRUE COPY OF NOTICE DATED 22.12.2010.

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EXT.R1(B) TRUE COPY OF THE RELEVANT PAGES OF CIRCULAR OF COMMISSIONER OF INCOME TAX.

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EXT.R1(C) TRUE COPY OF THE WRITTEN REQUEST DATED 16.11.2011 OF THE PETITIONER.

/TRUE COPY/

P.S. TO JUDGE

V.CHITAMBARESH, J.

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W.P.(C).NO.3802 OF 2013

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Dated this the 8^th day of November, 2013

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J U D G M E N T

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The petitioner is one of the claimants in

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LAR.No.226/1998 on the file of the Court of the Subordinate Judge of Kozhikode. The dispute centres around the deduction of income tax at source from the compensation amount paid.

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It is up to the claimants to submit returns supported

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by documents before the third respondent jurisdictional assessing officer. The third respondent shall accept the returns and decide on the question of refund of any income tax to the claimants excessively deducted at source. The needful shall be done within a period of three months from the date of submission of the returns by the claimants in LAR.No.226/1998.

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The writ petition is disposed of.

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V.CHITAMBARESH, Judge.

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cl.

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M. Malathi v. the Special Tahsildar (La)

Case brief

What is this about?

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M. Malathi v. the Special Tahsildar (La)

Case brief

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