IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 27TH MAY 2010 / 6TH JYAISHTA 1932 WP(C).No. 16355 of 2010(T) -------------------------- PETITIONERS: --------------- 1. C.O.DEVASSYKUTTY,S/O.OUSEPH,AGED 68, CHOWRAN HOUSE, MATTOOR VILLAGE, KALADY PO, ERNAKULAM DIST. 2. MANI.K.P,S/O.POULO,AGED 69, KUDIYIRIPPIL(KOTTACKAL)HOUSE,MATTOOR VILLAGE, KALADY PO,ERNAKULAM DIST. 3. M.O.THOMAS,S/O.OUSEPH,AGED 66, MULAVARICKAL HOUSE,MATTOOR VILLAGE,KALADY PO, ERNAKULAM DIST. 4. JOHNY JOSEPH,AGED 50,S/O.M.K.JOSEPH, MANJALY HOUSE,VADAKKUMBHAGOM VILLAGE,CHENGAL, KALADY PO,ERNAKULAM DIST. 5. DEVACHAN DEVASSYKUTTY,AGED 48, S/O.E.T.DEVASSYKUTTY,EDASSERY(H),VADAKKUMBHAGOM VILLAGE,CHENGAL,KALADY PO, ERNAKULAM DIST. 6. ANNIE JOY, AGED 55,W/O.LATE JOY.A.M, ALUKAL HOUSE,VADAKKUMBHAGOM VILLAGE, KALADY PO, ERNAKULAM DIST. 7. POLY.A.M,S/O.MATHAI,AGED 55, ALUKAL HOUSE,VADAKKUMBHAGOM VILLAGE, KALADY PO, ERNAKULAM DIST. 8. TONEY.A.M,S/O.MATHAI,AGED 52, ALUKAL HOUSE,VADAKKUMBHAGOM VILLAGE, KALADY PO, ERNAKULAM DIST. 9. SUNNY.A.M,S/O.MATHAI,AGED 49, ALUKAL HOUSE,VADAKKUMBHAGOM VILLAGE, KALADY PO, ERNAKULAM DIST. 10. AUGUSTINE.A.CHEMPARATHY,AGED 79, S/O.LATE AUGUSTINE VARGHESE,CHEMPARATHY(H), VADAKKUMBHAGOM VILLAGE, CHENGAL,KALADY PO, ERNAKULAM DIST. 11. MARYKUTTY AUGUSTINE,AGED 72, W/O.AUGUSTINE A.CHEMPARATHY,CHEMPARATHY(H), VADAKKUMBHAGOM VILLAGE, CHENGAL,KALADY PO, ERNAKULAM DIST. 12. TOMY.V.K.,S/O.KURUVILA,AGED 51, VADAKKUMCHERRY HOUSE,SREEMOOLANAGARAM PO, ALUVA TALUK, CHOWRA VILLAGE. 13. JOJO.V.K, S/O.KURUVILA,AGED 48, VADAKKUMCHERRY HOUSE,SREEMOOLANAGARAM PO, ALUVA TALUK, CHOWRA VILLAGE.(LAND SITUATED AT VADAKKUMBHAGOM VILLAGE). 14. M.P.MATHAI,AGED 60,S/O.M.M.POULO, MANJALY HOUSE,VADAKKUMBHAGOM VILLAGE,CHENGAL, KALADY PO,ERNAKULAM DIST. 15. ROSILY MATHAI,AGED 57,W/O.M.P.MATHAI, MANJALY HOUSE,VADAKKUMBHAGOM VILLAGE,CHENGAL, KALADY PO. 16. THOMAS.A.P.,AGED 39,S/O.PAPPU.A.V, ANATTUKUDY (H),VADAKKUMBHAGOM VILLAGE, CHENGAL,KALADY PO,ERNAKULAM DIST. 17. SUKOOR.P.M,AGED 35,MEERAN POOVATHUMKADAVIL(H),VADAKKUMBHAGOM VILLAGE, CHENGAL,KALADY PO,ERNAKULAM DIST. 18. ANTHONY.T.D,AGED 52,S/O.DEVASSY, THOTTUPURAM(H),VADAKKUMBHAGOM VILLAGE, CHENGAL,KALADY PO,ERNAKULAM DIST. 19. SUDHAKARAN.M.U,AGED 59,S/O.UNTAMAN, MUVATTY(H),VADAKKUMBHAGOM VILLAGE, CHENGAL,KALADY PO,ERNAKULAM DIST. 20. N.I.POULOSE,AGED 62,S/O.ITTYRAH, NELLISSERRY )H),VADAKKUMBHAGOM VILLAGE, CHENGAL,KALADY PO,ERNAKULAM DIST. 21. THANKACHAN.P.V,AGED 46,S/O.VARGHESE, PADAYATTY(H),VADAKKUMBHAGOM VILLAGE, CHENGAL,KALADY PO,ERNAKULAM DIST. 22. OUSEPHKUTTY.P.O,AGED 52,S/O.DEVASSY, PUTHUVA(H),VADAKKUMBHAGOM VILLAGE, CHENGAL,KALADY PO,ERNAKULAM DIST. 23. ANNAMKUTTY.P.D,AGED 58,W/O.DEVASSYKUTTY, PUTHEJNPURACKAL(H),VADAKKUMBHAGOM VILLAGE, CHENGAL,KALADY PO,ERNAKULAM DIST. 24. OUSEPH PATHROSE,AGED 62,S/O.PATHROSE, KURISHINGAL(H),VADAKKUMBHAGOM VILLAGE, CHENGAL,KALADY PO,ERNAKULAM DIST. 25. PANKAJAKSHY.A.N,AGED 66,W/O.NARAYANAN, AMMANATH PARAMBIL(H),VADAKKUMBHAGOM VILLAGE, CHENGAL,KALADY PO,ERNAKULAM DIST. 26. PRABHAVATHY.A.R,AGED 58,W/O.CHANDRAN, NEDUMPILLY(H),VADAKKUMBHAGOM VILLAGE, CHENGAL,KALADY PO,ERNAKULAM DIST. 27. ELCY ANTU,AGED 52,W/O.ANTU,ALUKKA(H), VADAKKUMBHAGOM VILLAGE, CHENGAL,KALADY PO, ERNAKULAM DIST. 28. SABU.K.J,AGED 35,S/O.OUSEPH, KURISHINGAL HOUSE,VADAKKUMBHAGOM VILLAGE, CHENGAL, KALADY PO,ERNAKULAM DIST. 29. OUSEPH.P.S,AGED 60,S/O.SHOURIYAN, PALLIKKARA HOUSE,VADAKKUMBHAGOM VILLAGE, CHENGAL,KALADY PO,ERNAKULAM DIST. 30. MARY.P.O,AGED 58,W/O.OUSEPH.P.S, PALLIKKARA HOUSE,VADAKKUMBHAGOM VILLAGE, CHENGAL,KALADY PO,ERNAKULAM DIST. 31. JOY.M.A,AGED 48,S/O.ANTHONY,MAINATTY HOUSE,VADAKKUMBHAGOM VILLAGE,CHENGAL,KALADY PO, ERNAKULAM DIST. 32. DARLY JOY,AGED 43,W/O.JOY,MAINATTY HOUSE,VADAKKUMBHAGOM VILLAGE,CHENGAL,KALADY PO, ERNAKULAM DIST. 33. ABDUL RAHIMAN,AGED 58,S/O.KOCHUNNI, PARELI HOUSE,VADAKKUMBHAGOM VILLAGE,CHENGAL, KALADY PO,ERNAKULAM DIST. 34. JOSEPH FRANCIS,AGED 49,S/O.K.P.FRANCIS, KOLLAMPARAMBIL HOUSE, VADAKKUMBHAGOM VILLAGE, CHENGAL,KALADY PO,ERNAKULAM DIST.,NOW RESIDING AT CHOONDY,ERAMATHALA PO,ERNAKULAM DIST. 35. DR.A.J.JOSE,AGED 67,S/O.OUSEPH PAPPU, ALUKKAL HOUSE,VADAKKUMBHAGOM VILLAGE,CHENGAL, KALADY PO,ERNAKULAM DIST. 36. RESHMI JUMINE,AGED 30,D/O.DR.A.J.JOSE, ALUKKAL HOUSE,VADAKKUMBHAGOM VILLAGE,CHENGAL, KALADY PO,ERNAKULAM DIST. 37. KUTTAPPAN.V.P, AGED 47,S/O.PONNAPPAN, VATTATHARA (H),VADAKKUMBHAGOM VILLAGE,CHENGAL, KALADY PO,ERNAKULAM DIST. BY ADV. MR.JIJO JOSEPH MR.RAJESH THOMAS RESPONDENTS: --------------- 1. THE DISTRICT COLLECTOR, COLLECTORATE, KAKKANADU,ERNAKULAM. 2. THE SPECIAL TAHSILDAR(L.A), RAILWAYS, PERUMBAVOOR. 3. THE COMMISSIONER OF INCOME TAX(TDS), OFFICE OF THE COMMISSIONER OF INCOME TAX,KOCHI, C.R.BUILDING,I.S.PRESS ROAD,KOCHI-18. 4. INCOME TAX OFFICER,(TDS),OFFICE OF THE COMMISSIOINER OF INCOME TAX,KOCHI,C.R.BUILDING, I.S.PRESS ROAD,KOCHI-18. 5. DEPUTY CHIEF ENGINEER,CONSTRUCTION DEPARTMENT,SOUTHERN RAILWAY,ERNAKULAM. GOVERNMENT PLEADER MR. BIJOY CHANDRAN SC, RAILWAYS MR. N.B. SUNIL NATH SC, IT, MR. JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/05/2010, ALONG WITH WP(C) NO.16368/2010. THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J -------------------------------------------- WP(C) NOs. 16355 & 16368 OF 2010 -------------------------------------------- Dated this the 27th day of May, 2010 JUDGMENT The question involved in both these cases is rather similar, i.e., whether Ext.P4 order passed by the 4th respondent directing the 2nd respondent to deduct 10% of the amount from the compensation payable to the petitioner by way of TDS is correct or sustainable. 2. The case of the petitioner is that the scope and application of the provision under Section 194 LA had already come up for consideration before the Division Bench of this Court, which led to Ext.P5 judgment, whereby it has been declared that the said provision which is applicable in the case of granting of compensation pursuant to the 'acquisition' is different from the situation where the property has been taken over pursuant to 'negotiated sale'. In the instant case, the learned counsel for the petitioner submits that the property has been conveyed on the basis of sale and not by way of acquisition and this being the position, the above provision is not at all applicable. 3. Heard the learned counsel appearing for the Income Tax department as well as the learned standing counsel for the requisitioning authority and also the learned Government Pleader appearing for the other respondents as well. The learned standing counsel for the 2 WP(C) Nos. 16355 & 16368/2010 requisitioning authority submits that the amount due to the petitioner can be released only on completion of the statutory formalities. 4. After hearing both the sides, this Court finds that the issue is squarely covered by the judgment passed by the Division Bench of this Court as aforesaid. The petitioner is entitled to get compensation without any deduction towards the TDS as mentioned in Ext.P4. Accordingly, the 5th respondent is directed to disburse the sale consideration due to the petitioner without effecting any deduction towards the TDS, as expeditiously as possible, at any rate, within three months from the date of receipt of a copy of this judgment; subject to the condition that the statutory requirements by furnishing the requisite materials are satisfied by the petitioner as and when the same is demanded. The Writ Petition is disposed of accordingly. P.R.RAMACHANDRA MENON JUDGE dnc