IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 21ST JANUARY 2011 / 1ST MAGHA 1932 WP(C).No. 2090 of 2011(I) ------------------------- PETITIONERS: -------------------- 1. VALLABHAN NAMPOOTHIRIPAD, S/O.RAMAN NAMBOOTHIRIPAD, THEKKINEDATH MANAKKAL HOUSE, MATTOOR VILLAGE, PIRAROOR P.O., KALADY, ERNAKULAM DISTRICT, PIN-683574. 2. M.K.SAKIR HUSSAIN, S/O.KUNJI KOCHU, MAMMANAYATHUKUDI HOUSE, VADAKKUMBHAGAM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT, PIN-683 574. 3. MOLY VARGHESE, W/O.VARGHESE, THADIKKARAN HOUSE, MATTOOR VILLAGE, KALADY, ERNAKULAM DISTRICT, PIN-683574. 4. BABY JOSEPH, S/O.M.K.JOSEPH, MANJALY HOUSE, VADAKKUMBHAGAM VILLAGE, KALADY, ERNAKULAM DISTRICT, PIN-683574. 5. ANTONY P.P., S/O.POULO, THARIYAKKU PUTHUSSERRY HOUSE, MATTOOR VILLAGE, PIRAROOR P.O., KALADY, ERNAKULAM DISTRICT, PIN-683574. 6. AUGUSTHY V.P., S/O.OUSEPH @ PAPPU, VAZHAPPILLY HOUSE, VADAKKUMBHAGAM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT, PIN-683574. 7. VARGHESE KUNJI POULO, S/O.KUNJI POULO, ALUKKA HOUSE, VADAKKUMBHAGAM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT, PIN-683 574. 8. PARAMESWARAN, S/O.NARAYANAN, KIZHAKKEPRATHUKUDY HOUSE, VADAKKUMBHAGAM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT, PIN-683574. WP(C).No. 2090 of 2011(I) ------------------------------------ 9. ELAMMA THOMAS, W/O.THOMAS, KOONATHAN HOUSE, VADAKKUMBHAGAM VILLAGE, CHENGAL,KALADY P.O.,ERNAKULAM DISTRICT,PIN-683574. 10. BIJU K.T., S/O.THOMAS, KOONATHAN HOUSE, VADAKKUMBHAGAM VILLAGE, CHENGAL, KALADY P.O., ERNAKULAM DISTRICT, PIN-683574. 11. A.V.POULOSE, S/O.LATE KUNJUVAREED, ANATTUKUDY HOUSE, VADAKKUMBHAGAM VILLAGE, CHENGAL,KALADY P.O.,ERNAKULAM DISTRICT,PIN-683574. 12. DEVASSYKUTTY T.D., S/O.DEVASSY, THOTTUPURAM HOUSE, VADAKKUMBHAGAM VILLAGE, CHENGAL,KALADY P.O.,ERNAKULAM DISTRICT,PIN-683574. 13. SOJAN, S/O.DEVASSYKUTTY T.D., THOTTUPURAM HOUSE, VADAKKUMBHAGAM VILLAGE, CHENGAL,KALADY P.O.,ERNAKULAM DISTRICT,PIN-683574. 14. HARI P., S/O.PURUSHOTHAMAN NAIR, PULIYAMPILLY HOUSE, MATTOOR VILLAGE, PIRAROOR P.O., KALADY, ERNAKULAM DISTRICT, PIN-683574. 15. MADHU P.P., S/O.PURUSHOTHAMAN NAIR, PULIYAMPILLY HOUSE, MATTOOR VILLAGE, PIRAROOR P.O., KALADY, ERNAKULAM DISTRICT, PIN-683574. 16. UNNIKRISHNAN P., S/O.PURUSHOTHAMAN NAIR, PULIYAMPILLY HOUSE, MATTOOR VILLAGE, PIRAROOR P.O., KALADY, ERNAKULAM DISTRICT, PIN-683574. 17. RAMACHANDRAN NAIR, S/O.P.C.NARAYANAPILLAI, PULIYAMPILLY HOUSE, MATTOOR VILLAGE, PIRAROOR P.O., KALADY, RNAKULAM DISTRICT, PIN-683574. 18. SHAJU SEBASTIAN, S/O.DEVASSY, CHOWRAN HOUSE, MATTOOR VILLAGE, KALADY P.O., ERNAKULAM DISTRICT, PIN-683574. WP(C).No. 2090 of 2011(I) ---------------------------------------- 19. SABU SEBASTIAN, S/O.DEVASSY, CHOWRAN HOUSE, MATTOOR VILLAGE, KALADY P.O., ERNAKULAM DISTRICT, PIN-683574. BY ADV. SRI.JIJO JOSEPH RESPONDENTS --------------------- 1. THE DISTRICT COLLECTOR, COLLECTORATE, KAKKANADU, ERNAKULAM. 2. THE SPECIAL TAHSILDAR (LA), RAILWAYS, PERUMBAVOOR.PIN 683542. 3. THE COMMISSIONER OF INCOME TAX (TDS), OFFICE OF THE COMMISSIONER OF INCOME TAX, KOCHI, C.R.BUILDING, I.S.PRESS ROAD, KOCHI-18. 4. INCOME TAX OFFICER (TDS), OFFICE OF THE COMMISSIONER OF INCOME TAX, KOCHI, C.R.BUILDING, I.S.PRESS ROAD, KOCHI-18. 5. DEPUTY CHIEF ENGINEER, CONSTRUCTION DEPARTMENT, SOUTHERN RAILWAY, ERNAKULAM.PIN 682018. BY SRI.JOSE JOSEPH, SC BY SRI.C.S.DIAS, SC-RAILWAYS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.2090 of 2011-I ---------------------------------------- Dated this the 21st day of January, 2011. J U D G M E N T The petitioners are approaching this Court aggrieved by the proposed action of the 2nd respondent to deduct income tax (TDS) from the amount due for payment towards value of land which was purchased for the purpose of establishing Angamali-Sabarimala Railway project. According to the petitioners, the property was notified for land acquisition proceedings. But the “District Level Purchasing Committee” had negotiated for purchase of the land with the petitioners and on that basis agreement was arrived for purchase of the land and sale deed is proposed to be executed. Apprehension of the petitioners is that, the 2nd respondent may deduct TDS from the purchase value, in view of the specific directions issued by the authorities of the Income Tax Department to effect that such deduction under Section 194LA of the Income Tax Act is to be made. 2. The issue now stands settled through a decision of W.P(C) No.2090 of 2011-I 2 a Division Bench of this Court in W.A.No.2243 of 2008 dtd.8.1.2009. It stands declared that the said provisions, which is applicable in the case of payment of compensation under the land acquisition proceedings, will not apply in the case of negotiated purchases, even if such purchase is made after notifying the land under the acquisition proceedings. 3. Therefore, I am of the view that the petitioners are entitled to get the sale value in full, without there being any deductions made towards TDS under Section 194LA. 4. In the result, the writ petition is allowed and the respondents 2 and 5 are directed to release the purchase value due to the petitioners, without deducting TDS under Section 194LA of the Income Tax Act. Sd/- C.K.ABDUL REHIM JUDGE //True Copy// ab P.A to Judge