In a writ petition, the High Court of Kerala disposed of the matter by observing that land acquisition compensation is exempt from income tax under Section 96 of the RFLARR Act, 2013.
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
TUESDAY, THE 25TH DAY OF OCTOBER 2016/3RD KARTHIKA, 1938
WP(C).No. 34215 of 2016 (B)
PETITIONER(S):
1. SHAMIMA C.H., AGED 37 YEARS, W/O.FAROOQUE P.M., ATHINHAL, AJANUR VILLAGE, KANHANGAD, KASARAGOD.
2. HAIFA, AGED 29 YEARS, W/O.KAIZ, MUTTUMTHALA, AJANUR VILLAGE, KANHANGAD, KASARAGOD
3. AYSHATH FASEELA, AGED 25 YEARS, W/O.MUNEER PORAYAMGANAM, BEKAL, PALLIKKARA VILLAGE, KANHANGAD.
BY ADV. SRI.M.S.IMTHIYAZ AHAMMED
RESPONDENT(S):
1. DISTRICT COLLECTOR, KASARAGOD, COLLECTORATE, CIVIL STATION, KASARAGOD.
2. SPECIAL TAHASILDAR (LA), KASARGOD.
3. COMMISSIONER OF INCOME TAX (TDS), C.R.BUILDING, IS.PRESS ROAD, KOCHI - 682 018.
R1 & R2 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN R3 BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25-10-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
msv/
WP(C).No. 34215 of 2016 (B)
APPENDIX
PETITIONER(S)' EXHIBITS
EXT.P1 COPY OF THE NOTICE DATED 19/9/2016 EXT.P2 COPY OF THE REPLY DATED 3/10/2016 EXT.P3 COPY OF THE JUDGMENT DATED 23/5/2016 IN WP 12485/2016 EXT.P4 COPY OF THE JUDGMENT DATED 8/8/2016 IN WA 1528/2016
RESPONDENT(S)' EXHIBITS
NIL
//TRUE COPY//
P.S.TO JUDGE
Msv/
A.M. SHAFFIQUE, J.
W.P.(C) No. 34215 of 2016
Dated this the 25th day of October, 2016
JUDGMENT
This writ petition is filed by the petitioners seeking for a direction to the respondents to disburse the whole land acquisition compensation as due to the petitioners without any deduction of income tax.
2. Learned counsel for the petitioners submits that the
issue is already covered by judgment of this Court in W.P.(C) No.12194 of 2016 and connected cases, wherein a Division Bench of this Court held as under:
“3. It is seen that the very same issue has been considered by a learned Division Bench of this Court in W.A. No. 1536 of 2016, whereby the judgment of the learned single Judge in W.P.(C) No. 12484 of 2016 and connected cases has been upheld. The learned Division Bench in the judgment dated 08.08.2016 in W.A. No. 1536 of 2016 has held thus:
“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
W.P.(C) No. 34215 of 2016
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be levied on any award or agreement made 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.”
In the light of the above, the legal position now stands clarified that in view of Section 96 of the Act, 2013, the deduction towards income tax cannot be made from the compensation payable to the land owners. Therefore, these writ petitions are disposed of clarifying the position as above and directing that the compensation be disbursed to the petitioners without deducting any amount towards income tax.”
W.P.(C) No. 34215 of 2016
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Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013.
This writ petition is disposed of as above.
Sd/A.M. SHAFFIQUE
JUDGE
Scl/25.10.2016
1 issue framed by the court
Whether income tax deduction is permissible from land acquisition compensation under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013.
Colour shows how this judgement treated each authority
2 provisions across 1 enactments
SHAMIMA C.H.
HAIFA
AYSHATH FASEELA
DISTRICT COLLECTOR, KASARAGOD
SPECIAL TAHASILDAR (LA), KASARGOD
COMMISSIONER OF INCOME TAX (TDS), KOCHI
A.M. SHAFFIQUE
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
