Civil Revision No. 7744 of 2009 [1] IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Civil Revision No. 7744 of 2009 (O&M) Date of decision: 5.4.2010 Malkhan Singh and others .. Petitioners v. State of Haryana and others .. Respondents CORAM: HON'BLE MR. JUSTICE RAJESH BINDAL Present: Mr. N. D. Achint, Advocate for the petitioners. Mr. D. D. Gupta, Additional Advocate General, Haryana. .. Rajesh Bindal J. Challenge in the present petition is to the order dated 9.3.2009, passed by the learned court below, whereby in execution proceedings, on an application filed by the State, the petitioners/landlords were directed to refund the amount paid to them in excess of the amount, to which they were entitled to, in terms of the order passed by Hon'ble the Supreme Court. Learned counsel for the petitioners fairly submitted that on account of the amount having been paid in excess, they have already refunded the same to the State in terms of the order passed. However, the amount of tax, which was deducted while paying the amount to the petitioners wrongly second time has also been recovered by the State from the petitioners. The result of which is that the petitioners have been burdened with income tax twice, as while paying the amount at the first instance also the State had deducted the income tax from the amount paid and at the stage of payment of amount second time, though wrongly, the income tax was deducted again. The petitioners are entitled to get back the amount of income-tax wrongly deducted by the State while paying the amount second time, which has now been refunded by the petitioners. As this issue was not specifically raised before the court below, learned counsel for the petitioners submitted that he may be permitted to raise the same before the learned executing court. To this fair stand of learned counsel for the petitioners, learned counsel for the State does not have any objection. Accordingly, the present petition is disposed of with the observation Civil Revision No. 7744 of 2009 [2] that with regard to refund of the amount of income-tax which, according to the petitioners, has been wrongly deducted by the State at the time of payment of amount second time, the petitioners may move appropriate application before the court below, which shall be considered on its own merits. (Rajesh Bindal) Judge 5.4.2010 mk