IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. RSA No.43 of 2008 (O&M) Date of Decision: 3.12.2008. Municipal Corporation, Ludhiana ....Appellant Versus Shanti Saroop Singla ...Respondent CORAM : Hon'ble Mr. Justice Rajesh Bindal Present:- Mr.Harsh Aggarwal, Advocate for the appellant. Mr.Sunil Chadha, Advocate for the respondent. RAJESH BINDAL, J. **** The defendant is in appeal before this Court against the concurrent findings of fact recorded by both the Courts below whereby the suit filed by respondent/plaintiff for recovery of Rs. 81,000/- along with interest was decreed only to the extent of Rs. 52,526.31 plus interest, on account of balance payment for the work executed by respondent/plaintiff. The issue sought to be raised in the appeal is that a sum of Rs.6994/- on account of Income Tax deducted at source on behalf of respondent, penalty of Rs. 8,000/- and sales tax of Rs. 6,086/- is recoverable from the respondent and the decree passed by learned Court below directing payment of Rs. 52,526.31 was not called for as this amount had to be deducted and only the balance could be paid to the respondent. There is nothing on record RSA No.43 of 2008 -2- to suggest that any TDS certificate for alleged deduction of Rs. 6,994/- made on account of income tax on behalf of respondent was furnished to him at the relevant time during the year in question. The present appeal was filed with a delay of 201 days. The amount as directed by learned Court below has already been paid in execution to the respondent. Keeping in view the smallness of the amount involved and concurrent findings of facts recorded by both the Courts below, I do not find any reason to interfere in the impugned judgment. Dismissed. (RAJESH BINDAL) 3.12.2008. JUDGE Reema