The High Court disposed of a writ petition filed by a farmer aggrieved by the deduction of Tax at Source from land acquisition compensation without release of TDS certificates. The court relied on a prior decision and ordered a refund within four months.
Refund of the deducted Tax at Source to be made within four months.
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IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH.
C.W.P. No. 2293 of 2010 . [O&M] Date of Decision: 15th February, 2011.
Naresh Kumar
Petitioner through Mr. Sanjiv Gupta, Advocate
Versus
State of Punjab & Ors. Respondents through Ms. Sudeepti Sharma, DAG, Punjab. Mr. I.S.Ratta, Advocate, for respondent No.3.
CORAM:
HON'BLE MR. JUSTICE SURYA KANT.
1. Whether Reporters of local papers may be allowed to see the judgment? 2. To be referred to the Reporters or not? 3. Whether the judgment should be reported in the Digest?
SURYA KANT, J. [ORAL]
The petitioner–farmer whose land has been acquired by the State of Punjab for respondent No. 3–Company, is aggrieved by the action of the Land Acquisition Collector in deducting the Tax at Source at the time of depositing the amount of compensation but not releasing the TDS certificates in his favour.
Learned counsel for the parties are ad-idem that the issue involved in this case is squarely covered in favour of the petitioner by a decision of this Court in CWP No. 194 of 2010 [Nar Singh v State of Punjab & Ors.] dated 5th October, 2010.
In this view of matter, this writ petition is disposed of in the same terms as in Nar Singh's case [supra] . The necessary refund shall be made to the petitioner within a period of four months from the date a certified copy of this order is received.
Disposed of. Dasti .
February 15, 2011. ( SURYA KANT ) dinesh JUDGE
2 issues framed by the court
Whether the petitioner is entitled to a refund of Tax at Source deducted at the time of compensation deposit when TDS certificates were not provided.
Whether the petitioner can rely on a prior decision of this Court for the disposition of the current writ petition.
Colour shows how this judgement treated each authority
Nar Singh v. State of Punjab & Ors.Followed¶12
CWP No. 194 of 2010 [Nar Singh v State of Punjab & Ors.] dated 5th October, 2010
Nar Singh v. State of Punjab & Ors.Followed¶13
Nar Singh's case
Naresh Kumar
State of Punjab
Surya Kant
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
