IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 29TH SEPTEMBER 2008 / 7TH ASWINA 1930 WP(C).No. 22987 of 2008(J) ---------------------------------------------- OPMV.333/2000 of MOTOR ACCIDENT CLAIMS TRIBUNAL, ERNAKULAM .................... PETITIONER: ----------------- SUNITHA JAFFAR, AGED 32, W/O.JAFFER KHAN,VALIYAPARAMBIL HOUSE EDAYAKUNNAM KAPELA, SOUTH CHITTOOR BY ADV. SRI.K.S.MADHUSOODANAN SRI.T.V.JAYAKUMAR NAMBOODIRI SRI.THUSHAR NIRMAL SARATHY SRI.M.M.VINOD KUMAR SMT.K.M.RAMYA RESPONDENTS: ----------------------- 1. NATIONAL INSURANCE COMPANY LTD P.B.NO., 2403,AJAY VIHAR, 3RD FLOOR, M.G.ROAD, KOCHI-16 2. COMMISSIONER OF INCOME TAX INCOME TAX OFFICE, I.S. PRESS ROAD ERNAKULAM ADV. SRI.GEORGE CHERIAN (THIRUVALLA) FOR R1 R2 BY SHRI JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29/09/2008,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX IN W.P.(C). NO. 22987 OF 2008 J PETITIONER'S EXHIBITS: EXT.P1PHOTO COPY OF THE BALANCE STATEMENT DATED 19.9.2007 FILED BY THE FIRST RESPONDENT ON 23.11.2007. EXT.P2PHOTO COPY OF THE ORDER IN EP NO.191/07 IN OP (MV) NO.333/2000 DATED 31.12.07. RESPONDENTS' EXHIBITS: NIL. // True Copy // PS to Judge K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 22987 OF 2008 J -------------------------------------- Dated this the 29th September, 2008 JUDGMENT Petitioner is aggrieved by the deduction of tax apparently in terms of Section 194A of the Income Tax Act by the first respondent on the ground that such deduction was warranted having regard to the payments falling due to the petitioner by way of interest on compensation. According to petitioner, having regard to Section 94A(3) Clause (ix), in view of the fact that the interest payable comes only to Rs.19,331/=, Section 194A(3) Clause (ix) is not attracted. A Counter Affidavit has been filed by the first respondent Insurance Company. Therein, it is, inter alia, pointed out that the interest on the award amount for the period 2.2.2000 to 1.8.2007 will come to Rs.4,55,166/=, and that as per the provision where the amount is credited or paid during a financial year exceeds Rs.50,000/=, tax has to be deducted. It was accordingly that an amount of Rs.46,882/= was deducted from the interest on compensation, it is pointed out. WPC. 22987/08 J 2 Ext.R1(a) is produced as the Certificate of deduction of tax at source. Counsel for first respondent also contends that it is for the petitioner to claim the benefit of refund in accordance with law, and that the first respondent will give the Certificate. The petitioner has filed a Reply Affidavit also. I heard the learned counsel appearing on behalf of the Department also. He points out that the petitioner has to file returns and claim refund. In such circumstances, the Writ Petition is disposed of as follows: If the petitioner files Returns for all the assessment years in question and claims refund before the concerned Income Tax Officer, the concerned Income Tax Officer will consider and take a decision on the Returns filed by the petitioner within a period of two months from the date of filing of the Returns. Sd/= K. M. JOSEPH, JUDGE kbk.