1 abs IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CONTEMPT PETITION (L) NO. 26 OF 2010 IN WRIT PETITION NO. 1855 OF 2001 Leela B. Advani & Ors. .. Petitioners V/s State of Maharashtra & Ors. .. Respondents Mr. A.V. Anturkar, Senior Advocate with Mr. Sughandh Deshmukh for the petitioners. Mr. G.N. Srinivasan with Mr. G. Hariharan and Mr. S.R. Rajguru i/b Mr. T.C. Kaushik for respondent nos.1, 2, 3 and 5. Mr. M.D. Naik, A.G.P. for respondent no.4. CORAM : D.G. KARNIK, J. DATE : 28th APRIL 2010 P.C. : 1. This contempt petition arises out of an order dated 17th June 2009 passed by a Division Bench of this Court in Writ Petition No.1855 of 2001. 2. Land belonging to the petitioners was acquired by the respondent no.4 (State of Maharashtra) for the purpose of respondent no.1 (Union of India) under the provisions of the Land Acquisition Act, 1894 (for short “the Act”). After the award was passed, the State of Maharashtra sought to 2 withdraw from the acquisition in purported exercise of powers under section 48 of the Act and issued an order to that effect. Aggrieved by the order of withdrawal from acquisition, the petitioners filed Writ Petition No.1855 of 2001 in this Court. By an order dated 17th June 2009, a Division Bench of this Court quashed the order passed by the respondent no.4 under section 48 of the Act and directed the respondent no.4 to pay the amount due under the award dated 30th May 1995 along with interest within 3 months. According to the petitioners, neither the principal amount nor the interest was paid by the respondent no.4 as directed by the Division Bench. Hence, this contempt petition. 3. Today, learned A.G.P. appearing for the respondent no.4 hands over three cheques of Rs.21,60,57,542/- each in favour of the petitioner nos.1 to 3. The particulars of the cheques are as follows: S.No Amount Cheque No. Date Drawn on 1. Rs.21,60,57,542 436931 28/4/2010 Axis Bank Ltd. 2. Rs.21,60,57,542 436932 28/4/2010 Axis Bank Ltd. 3. Rs.21,60,57,542 436933 28/4/2010 Axis Bank Ltd. 3 Learned counsel for the respondent no.4 states that the amount has been worked out on the basis of principal plus interest minus 10% tax deducted at source as per the provisions of section 194-LA of the Income Tax Act. 4. Mr. Anturkar, learned counsel appearing for the petitioners, submitted that the computation of interest is not correct and on proper computation, the amount would be more. He further submitted that since section 194-LA of the Income Tax Act came into effect in the year 2004 and the award is passed in the year 1995, section 194-LA has no application and, therefore, tax cannot be deducted at source. However, on instructions of the petitioner nos.1 and 3, who are personally present in the Court, he submitted that the petitioners are willing to accept the cheques under protest reserving their rights to pursue the remedies for recovery of the balance, if any, due. The cheques are accordingly given by the respondent no.4 to the petitioners’ counsel in the Court. 5. The respondent no.4 through the A.G.P. undertakes to issue T.D.S. Certificates to the petitioners within 15 days. Undertaking is recorded and accepted. 4 6. In view of this, the contempt petition is disposed of with liberty to the petitioners to take appropriate steps for recovery of the balance, if any, due in accordance with law. (D.G. KARNIK, J.)