IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH C.R. No. 1076 of 2010 Date of Decision: 05.10.2010 Punjab State through its Chief Secretary, Chandigarh .... Petitioner Versus M/s. Aggarwal Chemical Polymer Industries, Village Rasulpur, Brahman, Tehsil and District Kapurthala and another ... Respondents CORAM: HON'BLE MR. JUSTICE ALOK SINGH Present : Mr. Satish Bhanot, Addl. A.G. Punjab for the petitioner Mr. Sanjeev Kapoor, Advocate for respondent No. 1 ALOK SINGH, J. (ORAL) Present petition is filed challenging order dated 7.10.2010 passed by Addl. District Judge, Kapurthala whereby the Executing Court has directed the petitioner to make payment to the decree holder without deducting TDS. Both the learned counsel appearing for the parties stated that TDS deduction should be subject to the final assessment order and tax liability of the decree holder to pay income-tax on the capital gains. Both the learned counsel further stated that let TDS be deducted. However, as to whether decree holder is liable to pay income-tax shall be determined by the competent Income-tax Authority. In view of the statement made herein above, present petition stands disposed of. (ALOK SINGH) 05.10.2010 JUDGE reena