The Court held that in view of Section 96 of the 2013 Act, no income tax shall be levied or deducted from the award or agreement under land acquisition, even when Section 46 is not applicable.
Tax deduction at source is directed not to be collected from the compensation payable under the 2013 Act.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
MONDAY, THE 17TH DAY OF OCTOBER 2016/25TH ASWINA, 1938
WP(C).No. 33145 of 2016 (P)
PETITIONER(S):
| 1. SREEDHARAN NAIR, S/O. MADHAVAN NAIR, SREEKANT, PAKALOOR, UPPANNIYOOR, PALLICHAL P.O., THIRUVANANTHAPURAM. LAC NO.394/15. |
|---|
| 2. JYOTHI, D/O. MADHAVI, SURESH BHAVAN, KIDAGIL, PALLICHAL P.O., THIRUVANANTHAPURAM, LAC NO.518/15. |
| 3. BINU KUMAR, S/O. SREEDHAARAPANIKAR, KRISHNAVILASOM MELE VEEDU, PLAVILA, MALAYINKEEZHU P.O., THIRUVANANTHAPURAM, LAC NO.222/15. |
| 4. KUMARESAN, S/O. CHUDALAMUTHU CHETTIYAR, V.V.HOUSE, BALARAMAPURAM, BALARAMAPURAM P.O., THIRUVANANTHAPURAM, LAC NO.285/15 LAC NO.634/15. |
| 5. MOHAN, S/O. SHANMUGHA PANIKER, MEDAVILA VEEDU, PALLICHAL P.O., THIRUVANANTHAPURAM, LAC NO.509/15. |
| 6. KAVITHA, D/O. VARUVILAKATHUVEEDU, VENGANOOR DESOM, PALLICHAL P.O., THIRUVANANTHAPURAM, LAC NO.509/15. |
| 7. LEKHA P. D/O. PUSPALETHA, VILAYILVILAKATHU KADAYAM, PUTHEN VEEDU, PALLICHAL P.O., THIRUVANANTHAPURAM, LAC NO.224/15. |
| 8. SANALKUMAR, S/O. KRISHNAN KUTTY, MYLKALLOORMANNANKUDIERUP VEEDU, MUDAVOORPARA, PALLICHAL P.O., THIRUVANANTHAPURAM, LAC NO.247/15. |
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WP(C).No. 33145 of 2016 (P)
9. CHANDRIKA, D/O. KRISHNAN KUTTY, MYLKALLOORMANNANKUDIERUP VEEDU, MUDAVOORPARA, PALLICHAL P.O., THIRUVANANTHAPURAM, LAC NO.247/15.
10. MOHANAN, D/O. KRISHNAN KUTTY, MYLKALLOORMANNANKUDLERUP VEEDU, MUDAVOORPARA, PALLICHAL P.O., THIRUVANANTHAPURAM, LAC NO.247/15.
11. MANI,
S/O. KRISHNAN KUTTY, MYLKALLOORMANNANKUDLERUP VEEDU, MUDAVOORPARA, PALLICHAL P.O., THIRUVANANTHAPURAM, LAC NO.247/15.
12. THANKI,
D/O. KRISHNAN KUTTY, MYLKALLOORMANNANKUDLERUP VEEDU, MUDAVOORPARA, PALLICHAL P.O., THIRUVANANTHAPURAM, LAC NO.247/15.
13. GEETHA,
D/O. KRISHNAN KUTTY, MYLKALLOORMANNANKUDLERUP VEEDU, MUDAVOORPARA, PALLICHAL P.O., THIRUVANANTHAPURAM, LAC NO.247/15.
BY ADVS.SRI.V.ANIRUDHAN NAIR SRI.A.CHANDRA BABU
RESPONDENT(S):
1. STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, STATUE, THIRUVANANTHAPURAM.
2. THE DISTRICT COLLECTOR
3. THE SPECIAL TAHSILDAR (LAND ACQUISITION), NATIONAL HIGHWAYS, KARAMANA-KALIYIKKAVILA SPECIAL UNIT, COLLECTORATE, KUDAPPANAKUNNU, THIRUVANANTHAPURAM-695 043.
4. THE COMMISSIONER OF INCOME TAX (TDS),
R1-3 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN R4 BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17-10-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).No. 33145 of 2016 (P)
APPENDIX
PETITIONER(S)' EXHIBITS
| EXHIBIT | P1 | COPY OF THE LAC NO.394/2015 TO THE 1ST PETITIONER. |
DATED 9.11.2015 ISSUED |
|---|---|---|---|
| EXHIBIT | P2 | COPY OF THE LAC NO.518/2015 TO THE 2ND PETITIONER. |
DATED 9.11.2015 ISSUED |
| EXHIBIT | P3 | COPY OF THE LAC NO.222/2015 TO THE 3RD PETITIONER. |
DATED 9.11.2015 ISSUED |
| EXHIBIT | P4 | COPY OF THE LAC NO.285/2015 TO THE 4TH PETITIONER. |
DATED 9.11.2015 ISSUED |
| EXHIBIT | P5 | COPY OF THE LAC NO.634/2015 TO THE 4TH PETITIONER. |
DATED 9.11.2015 ISSUED |
| EXHIBIT | P6 | COPY OF THE LAC NO.509/2015 TO THE 5TH AND 6TH PETITION |
DATED 9.11.2015 ISSUED ER. |
| EXHIBIT | P7 | COPY OF THE LAC NO.590/2015 TO THE 7TH PETITIONER. |
DATED 9.11.2015 ISSUED |
| EXHIBIT | P8 | COPY OF THE LAC NO.531/2015 TO THE PETITIONER 8 TO 13. |
DATED 9.11.2015 ISSUED |
| EXHIBIT | P9 | COPY OF THE JUDGMENT IN WA 8.1.2008. |
NO.2243/2008 DATED |
| EXHIBIT | P10 | COPY OF THE JUDGMENT IN WA 8.1.2008. |
2243/2008 DATED |
| EXHIBIT | P11 | COPY OF THE JUDGMENT IN WPC 7.1.2013. |
NO.568/2013 DATED |
| EXHIBIT | P12 | COPY OF THE JUDGMENT IN WPC 24.5.2013. |
NO.13101/2013 DATED |
| EXHIBIT | P13 | COPY OF THE JUDGMENT IN WPC 23.8.2013. |
NO.20572/2013 DATED |
| RESPOND ------- |
ENT(S)' -------- |
EXHIBITS -------- |
|
| NIL. | |||
| / TRUE COPY / | |||
| PJ | P.S. TO JUDGE |
A.M. SHAFFIQUE, J.
=============== W.P. (C) No. 33145 of 2016
==================
Dated this, the 17th day of October, 2016
J U D G M E N T
This writ petition has been filed seeking for a direction to the respondent authorities not to deduct tax from the purchase price for land acquisition in view of the specific provision under Section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (hereinafter referred to as the '2013 Act').
“3. We find that the judgment of the learned Single Judge is just and proper in as much as Section 96 of the Act, 2013 clearly discloses that no income tax or stamp duty shall be levied on any award or agreement made
W.P(C) No.33145/16
-:2:-
under this Act, except under Section 46.It is not in dispute that Section 46 of the Act, 2013 is not applicable to the facts of this case. Hence, it is amply clear that as per Section 96 of the Act, 2013, exemption is provided for levying income tax and stamp duty. In an identical case, a Division Bench of this Court in W.A. No.1422 of 2015 has already concluded that income tax is not liable to be deducted from the compensation payable to similarly placed persons. The learned Single Judge, following the dictum laid down in W.A. No.1422 of 2015 and observing the provisions of Section 96 of the Act, 2013, has allowed the writ petitions directing the authorities to pay compensation to the petitioner, without deducting any amount towards income tax or stamp duty.”
3. Having regard to the aforesaid finding by the Division
Bench, it is declared that TDS shall not be collected for payment of any compensation, when compensation is determined under the 2013 Act.
Writ petition is disposed of as above.
Sd/-
A.M. SHAFFIQUE, JUDGE
Rp17/10/2016
//True Copy//
P.S to Judge
3 issues framed by the court
Whether income tax should be deducted from land acquisition compensation under the 2013 Act.
Whether Section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 exempts compensation from tax deduction.
Whether the exemption for income tax and stamp duty and under Section 96 applies even if Section 46 is not applicable.
Colour shows how this judgement treated each authority
2 provisions across 1 enactments
Sreedharan Nair
Jyothi
Binu Kumar
Kumaresan
Mohan
Kavitha
A.M. Shaffique
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
