IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 9TH NOVEMBER 2010 / 18TH KARTHIKA 1932 WP(C).No. 33741 of 2010(P) -------------------------- PETITIONERS: -------------------- 1. T.K.FRANCIS, THEKKEKKARA HOUSE, MANACKAPPADY JUNCTION, MATTOOR KALADY P.O., ERNAKULAM DISTRICT 2. RANI FRANCIS, W/O.T.K.FRANCIS, THEKKEKKARA HOUSE, MANACKAPPADY JUNCTION, MATTOOR , KADALY P.O., ERNAKULAM DISTRICT BY ADVS. SRI.P.J.MATHEW SRI.THOMAS JOHN AMBOOKEN RESPONDENTS: ------------------------ 1. THE DISTRICT COLLECTOR, COLLECTORATE KAKKANAD, ERNAKULAM-682030 2. THE SPECIAL TAHSILDAR(LA) RAILWAYS, PERUMBAVOOR-683543 3. THE COMMISSIONER OF INCOME TAX (TDS) O/O.THE COMMISSIONER OF INCOME TAX, KOCHI, C.R.BUILDING, I.S.PRESS ROAD, KOCHI-18 4. INCOME TAX OFFICER (TDS), O/O.THE COMMISSIONER OF INCOME TAX, KOCHI, C.R.BUILDING, I.S.PRESS ROAD, KOCHI-18 5. DEPUTY CHIEF ENGINEER, CONSTRUCTION DEPARTMENT SOUTHERN RAILWAY, ERNAKULAM- 682018 BY SRI.JOSE JOSEPH. SC. I.T. DEPT. BY SRI.N.B.SUNIL NATH, SC, RAILWAYS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C. K. ABDUL REHIM, J. =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= W.P.(C) No. 33741 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 9th day of November, 2010 JUDGMENT Question raised in this writ petition is as to whether tax deduction at source, as contemplated under section 194LA of the Income Tax Act, is applicable in a case where land was taken over for a public purpose by direct purchase on the basis of price settled through negotiations done by the District Level Committee and in case where said purchase is made on the basis of a sale deed executed. 2. The issue stands now covered by a decision of this Court reported in Inforpark, Kerala V. Assistant Commissioner, Income Tax (2008(4) KLT 782) in favour of the petitioner. 3. In the result, the writ petition is allowed and Ext.P4 order is hereby quashed. The 2nd respondent is directed to release the amount due to the petitioner towards sale consideration of the land, without deducting any Tax amount, at Source, under section 194LA of the Income Tax Act. C. K. ABDUL REHIM, JUDGE. mn.