IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE FIRST DAY OF MAY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO and THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO : 10014 of 2008 Between: J.Dharmender Swamy @ Dharma Reddy S/o.Sri J.Bal Reddy R/o.H.No.17-1-3912/I/134,Saraswathi Nagar, Saidabad, Hyderabad ..... PETITIONER AND 1 The Special Deputy Collector Land Acquisition (Industries) 1st floor, Sneha Silver Jubilee Bhavan, Lakdikapul,Khairatabad, Hyderabad 2 The Income Tax Officer, Range 9(2), Income Tax Department, Ministry of Finance, Income Tax Bhavan Basheerbagh, Hyderabad .....RESPONDENTS Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue an appropriate writ order or direction more particularly one in the nature of writ of mandamus directing the respondents not to deduct any amount from the compensation amounts payable to the petitioner vide Award Proceedings No.D/162/2002-1 dated 24.3.2008 on the file of the first respondent towards Income Tax and to pay the interest amount payable also as per the Award proceedings No.D/162/2002-1 dated 24.3.2008 to an extent of Ac.2.00 to the petitioner forthwith. Counsel for the Petitioner:MR.E.MADAN MOHAN RAO Counsel for Respondent No.1: GP FOR LAND ACQUISITION Counsel for Respondent no.2: SPL. SC FOR COMMERCIAL TAXES. The Court made the following : ORDER: (Per BPR, J) Heard Sri E. Madan Mohan Rao, learned counsel for the petitioner and Sri J.V.Prasad, learned Government Pleader for Land Acquisition and Sri K. Raji Reddy, learned Special standing Counsel for Commercial Taxes, and at their request, the writ petition is taken up for disposal. In this writ petition, the petitioner seeks to pass appropriate writ of mandamus directing the respondents not to deduct any amount from the compensation payable to the petitioner vide award proceedings, dated 24.03.2008 on the file of the first respondent towards income tax and to pay the interest amount payable as per the said proceedings, which is determined in respect of the his land acquired by the Government. The case of the petitioner is that even though the petitioner is not liable to pay any amount towards income tax, the respondents are trying to deduct the same. Hence, the writ petition. Having heard the learned counsel on either side and also on perusal of the material on record, we are of the view that this Court has no consideration at this juncture since the petitioner can as well file Form 15G as contemplated under the Income Tax Rules, 1962 (for short ‘ the Rules’). The Writ Petition is accordingly disposed of directing the petitioner to file Form 15G as contemplated under the Rules before the Land Acquisition Officer and on filing of which, the entire amount as determined under the award has to be paid to the petitioner without deducting any amount towards income tax. No costs. __________________ B. PRAKASH RAO, J __________________ C.Y.SOMAYAJULU, J Dated: 1st May, 2008 sj ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Special Deputy Collector Land Acquisition (Industries) 1st floor, Sneha Silver Jubilee Bhavan, Lakdikapul,Khairatabad, Hyderabad 2 The Income Tax Officer, Range 9(2), Income Tax Department, Ministry of Finance, Income Tax Bhavan Basheerbagh, Hyderabad 3.2CCs to the Government Pleader for Land Acquisition, High Court Buildings, Hyderabad (OUT) 4.2CD copies Form-NIC-OGS/WP{TRK}