IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.8167 of 2004 ABDUL JABBAR & ORS Versus THE STATE OF BIHAR & ORS with CWJC No.9 of 2006 MD.HANIF MIYAN & ANR Versus THE STATE OF BIHAR & ORS with CWJC No.15207 of 2005 MOST.NAURAISHA KHATOON Versus THE STATE OF BIHAR & ORS ----------- For the Petitioners :Mr. Ashok Kumar Sinha, Advocate For the State :Ms. Binita Singh, JC to AAG3 For the Bihar Raj Pool Nirman Nigam :M/s P.K. Shahi, Sr. Advocate, S.N. Singh & Nadim Seraj, Advocates 18/ 25.7.2008 Heard learned counsel for the parties. Petitioners are the land holders whose lands in different plots were acquired by the State-respondents vide Land Acquisition Case No. 5/81-82 and they have been paid compensation in the light of the directions issued in Execution Case No. 1 of 1996 to 6 of 1996, the amount paid to each of the petitioners has been indicated in Memo. No. 45 dated 19.5.2008 of the District Land Acquisition Officer, Gaya. Along with the said Memo, a chart has been appended, wherefrom it appears that from two of the petitioners, namely, Abdul Jabbar and Ramdhani Yadav, income tax of Rs. 18,535.49 and Rs. 16743.20 respectively was deducted at source in terms of the provisions contained in Section 194 L.A. of the Income Tax Act, 1961. It is submitted on behalf of petitioner, Abdul Jabbar that he has no income, which is taxable under the provisions of the Income 2 Tax Act, as amount paid to him as compensation for the land, has to be shared between six other co-sharers as such, amount deducted from compensation payable to him be directed to be refunded. For the refund of income tax amount already deducted, petitioner, namely, Abdul Jabbar should apply before the authorities of the Income Tax Department in terms of the provisions contained in the Income Tax Act, 1961 and the refund application should be considered in accordance with law, as early as possible, in any case within two months from the date of filing of the representation. All these writ applications are, accordingly, disposed of. Arjun/ (V.N. Sinha, J.)