IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY SEVENTH DAY OF APRIL TWO THOUSAND AND NINE PRESENT THE HON'BLE MR JUSTICE C.V.RAMULU WRIT PETITION Nos.17207, 17248, 17260, 17538 and 17684 of 2008 WRIT PETITION No.17207 of 2008 Between: 1 Vadla Kasamma, W/o. Vadla Brahmaiah, R/o. Nalagandla Village, Sherlingampally Mandal, Ranga Reddy District. 2 Vadla Ramachary, S/o. Vadla Brahmaiah, R/o. Nalagandla Village, Sherlingampally Mandal, Ranga Reddy District. 3 Vadla Shankariah, S/o. Vadla Brahmaiah, R/o. Nalagandla Village, Sherlingampally Mandal, Ranga Reddy District. 4 Vadla Vishnu, S/o. Brahmaiah, R/o. Nalagandla Village, Sherlingampally Mandal, Ranga Reddy District. ..... PETITIONERS AND The Land Acquisition Officer, Hyderabad Urban Development Authority, 1-8-323, Paigah Plaza, Opp : Police Line, Begumpet, Hyderabad -16. .....RESPONDENT 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 declaring the action of the respondent in not awarding interest 9% for the 1st year and 15% thereafter upto the date of payment on the total compensation amount payable and also deducting income tax at source from the interest in without jurisdiction and consequently direct the respondent herein to pay the deducted income tax amount of Rs.29,380.00 also further direct the respondents to pay interest on compensation amount @ 9% p.a. from the date of taking possession i.e. 29-8-1987 for a period of one year and thereafter @ 15% upto the order or orders Counsel for the Petitioners: MR.N.ASHOK KUMAR Counsel for the Respondent: M.DHANANJAY REDDY(SC FOR HUDA) WRIT PETITION No.17248 of 2008 Between: 1 Kammari Narasimulu S/o. V. Rangaiah R/o. Nalagandla Village, Sherlingampally Mandal, Rangareddy District. 2 Kammari Laxmaiah S/o. V. Rangaiah R/o. Nalagandla Village, Sherlingampally Mandal, Rangareddy District. 3 Kammari Kalidas (died) L.R. Leelavathi W/o. Kalidas R/o. Nalagandla Village, Sherlingampally Mandal, Rangareddy District. 4 K. Shatikirthamma W/o. Ramaiah R/o. Nalagandla Village, Sherlingampally Mandal, Rangareddy District. ..... PETITIONERS AND The Land Acquisition Officer, Hyderabad Urban Development Authority, 1-8-323, Paigah Plaza, Opp: Police Line Begumpet, Hyderabad-16 .....RESPONDENT 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 declaring the action of the respondent in not awarding interest 9% for the 1st year and 15% thereafter upto the date of payment on the total compensation amount payable and also deducting income tax at source from the interest in pursuance of the award No.2 of 2005 dt. 01.10.2005 as arbitrary, illegal and without jurisdiction and consequently direct the respondent herein to pay the deducted income tax amount of Rs.28,250.00 also further direct the respondents to pay interest on compensation amount @ 9% p.a. from the date of taking possession i.e. 29.08.1987 for a period of one year and thereafter 15% upto the order or orders Counsel for the Petitioners: MR.N.ASHOK KUMAR Counsel for the Respondent: M.DHANANJAY REDDY(SC FOR HUDA) WRIT PETITION No.17260 of 2008 Between: Someshwara Temple rep by its Chairman, Managing Committee S. Narender S/o Lingamaiah R/o Nalagandla village, Sherlingampally Mandal, Ranga Reddy District. ..... PETITIONER AND The Land Acquisition Officer, Hyderabad Urban Development Authority, 1-8-323. Paiah Plaza, Opp. Police Line, Begumpet, Hyderabad-16. .....RESPONDENT 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 declaring the action of the respondent in not awarding interest 9% for the 1st year and 15% thereafter upto the date of payment on the total compensation amount payable and also deducting income tax at source from the interest in pursuance of the award No. 2 of 2005 dt 1-10-2005 as arbitrary, illegal and without jurisdiction and consequently direct the respondent herein to pay the deducted income tax amount of Rs. 19,587.00/- also further direct the respondents to pay interest on compensation amount @ 9% p.a. from the date of taking possession ie., 29-8-1987 for a period of one year and thereafter @ 15 % upto the order or orders in the circumstances of the case. Counsel for the Petitioner: MR.N.ASHOK KUMAR Counsel for the Respondent: M.DHANANJAY REDDY(SC FOR HUDA) WRIT PETITION No.17538 of 2008 Between: 1 B. Janardhan Reddy S/o. Veera Reddy R/o. Nalagandla Village, Sherlingampally Mandal, Rangareddy District. 2 B. Laxma Reddy S/o. Veera Reddy (died as per LRs) R/o. Nalagandla Village, Sherlingampally Mandal, Rangareddy District. 3 Vinoda W/o. Laxma Reddy R/o. Nalagandla Village, Sherlingampally Mandal, Rangareddy District. 4 B. Sudhakar Reddy S/o. B. Laxma Reddy, (Minor) rep. by his mother P – 3, R/o. Nalagandla Village, Sherlingampally Mandal, Rangareddy District. ..... PETITIONERS AND The Land Acquisition Officer, Hyderabad Urban Development Authority, 1-8-323, Paigah Plaza, Opp. Police Line, Begumpet, Hyderabad-16. .....RESPONDENT 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 declaring the action of the respondents in not awarding interest 9% for the 1st year and 15% thereafter upto the date of payment on the total compensation amount payable and also deducting income tax at source from the interest in pursuance of the award No.2 of 2005 dt. 01.10.2005 as arbitrary, illegal and without jurisdiction and consequently direct the respondent herein to pay the deducted income tax amount of Rs.10,805.00 also further direct the respondent to pay interest on compensation amount @ 9% p.a. from the date of taking possession i.e., 29.08.1987 for a period of one year and thereafter @ 15% upto the order or orders in the circumstances of the case. Counsel for the Petitioners: MR.N.ASHOK KUMAR Counsel for the Respondent No.: M.DHANANJAY REDDY(SC FOR HUDA) WRIT PETITION NO : 17684 of 2008 Between: 1 Mangali Narayana S/o. Jangaiah, R/o. Nalagandla Village, Sherligampalli Mandal, Ranga Reddy District. 2 Mangali Rangaiah, S/o. Jangaiah, R/o. Nalagandla Village, Sherligampalli Mandal, Ranga Reddy District. 3 Mangali Narasimhulu, S/o. Jangaiah, R/o. Nalagandla Village, Sherligampalli Mandal, Ranga Reddy District. 4 Mangali Ramchander, S/o. Jangaiah, R/o. Nalagandla Village, Sherligampalli Mandal, Ranga Reddy District. 5 T.Nagamani, W/o. Manaiah @ Manikyam, R/o. Nalagandla Village, Sherligampalli Mandal, Ranga Reddy District. ..... PETITIONERS AND The Land Acquisition Officer, Hyderabad Urban Development Authority, 1-8-323, Paigah Plaza, Opp.Police Line, Begumpet, Hyderabad-16 .....RESPONDENT 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 declaring the action of the respondents in not awarding interest 9 % for the 1st year and 15% thereafter upto the date of payment on the total compensation amont payable and also deducting income tax at source from the interest in pursuance of the award No.2 of 2005 dated 1.10.2005 as arbitrary, illegal and without jurisdiction and consequently direct the respondent herein to pay the deducted income tax amount of Rs.29,380.00 also further direct the respondents to pay interest on compensation amount @ 9% p.a. from the date of taking possession i.e. 29-8-1987 for a period of one year and thereafter @ 15% upto the order or orders Counsel for the Petitioners: MR.N.ASHOK KUMAR Counsel for the Respondent: GP FOR LAND ACQUISITION The Court made the following : COMMON ORDER: Though the learned Government Pleader for Land Acquisition appearing for the respondent tried to resist stating that these cases stand on different footing than that of the cases, which were disposed of earlier, ultimately conceded that the notifications covered by the earlier cases and the present cases are one and the same. In these circumstances, I am of the considered opinion that the issue that arises for consideration in these writ petitions is squarely covered by the judgment rendered by this Court in W.P.No.12992 of 2004, dated 28.09.2004. Therefore, these writ petitions are also liable to be allowed in terms of the said judgment. Accordingly, the writ petitions are allowed in terms of the above said judgment. However, in view of the law declared by the Supreme Court in BIKRAM SINGH V. LAND ACQUISITION OFFICER[1] followed by this Court in RANA PRATAP SINGH V. LAND ACQUISTION OFFICER-RDO, HYDERABAD EAST DIVISION[2], the Land Acquisition Officer cannot make deductions at source towards income tax from out of the compensation amount payable to the petitioners. _________________ C.V.RAMULU, J Date: 27.04.2009 va [1] (1197) 10 SCC 243 [2] 1998 (5) ALT 197