has been overturned by the Division Bench of the Kerala High Court does not appear to be correct. In Kochi Metro Rail Ltd. , the person liable to pay compensation under the 2013 Act namely Kochi Metro Rail Ltd., filed a writ petition challenging its liability to deduct tax at source under Section 194LA. The learned Judge dismissed the writ petition holding that the obligation under Section 194LA is upon the payer, who is nowhere in the picture under Section 96 of the 2013 Act. This decision of the learned Single Judge in W.P.(C) No.21478 of 2015, dated 09-9-2015, does not appear to be the subject matter of any decision by the Division Bench. On the contrary, two cases came to be decided by two different Division Benches of the very same Kerala High Court. The first was in W.A.No.1422 of 2015 decided on 18-01-2016 in K.Sreekumar v. The District Collector . What was in issue before the Division Bench in the said case was as to whether the award passed in that case was under the 2013 Act or under the 1894 Act. There was also a dispute between the parties in the said case leading to a reference under Section 31 of the 1894 Act. Incidentally, a question arose as to whether income-tax could be deducted at source. The Division Bench held that it is not, on a statement made by the Government Pleader appearing for the State of Kerala. Neither the Union of India nor the Commissioner of Income Tax was a party to the judgment of the Division Bench of the Kerla High Court in K.Sreekumar .
