IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 9TH APRIL 2010 / 19TH CHAITHRA 1932 WP(C).No. 13142 of 2010(P) -------------------------- PETITIONER(S): --------------- 1. M.S.PARAMESWARAN S/O. SANKARAN NAMBOOTHIRI, MELEDATH MANA, MATTOOR VILLAGE, KALADY P.O., ERNAKULAM - 683 574. 2. K.T. NOSE S/O. LATE THOMAS, KOTTACKAL @ KUDIYIRIPPIL HOUSE, MATTOOR VILLAGE, KALADY P.O., ENAKULAM - 683 574. 3. K.P. DAVIS S/O. LATE PAPACHAN, KUDIYIRIPPIL HOUSE, MATTOOR VILLAGE, KALADY P.O., ENAKULAM - 683 574. 4. ANTONY CHACKO S/O. LATE CHACKO, CHIRAMELKUDIYIRIPPIL HOUSE, MATTOOR VILLAGE, KALADY P.O., ENAKULAM - 683 574. 5. FR. CHACHOCHAN, S/O. CHAKURIA, KUDIYIRIPPIL HOUSE, MATTOOR VILLAGE, KALADY P.O., ENAKULAM - 683 574. 6. JOSEPH CHACKO S/O. K.V. CHACKO, KUDIYIRIPPIL HOUSE, MATTOOR VILLAGE, KALADY P.O., ENAKULAM - 683 574. 7. MINI JOSEPH W/O. JOSEPH CHACKO, KUDIYIRIPPIL HOUSE, MATTOOR VILLAGE, KALADY P.O., ENAKULAM - 683 574. 8. V.C.DEVASSY S/O. CHERYA, CHOWRAN HOUSE, MATTOOR VILLAGE, KALADY P.O., ENAKULAM - 683 574. 9. JOSE P.M. S/O. MANI, PUTHUSSERRY (CHAKKATHARA) HOUSE, MATTOOR VILLAGE, KALADY P.O., ENAKULAM - 683 574. 10. M.O. DEVASSYKUTTY S/O. OUSEPH MULAVARICKAL HOUSE, THEVARMADOM, PIRAROOR P.O., MATTOOR VILLAGE, PIN 683 574. 11. K.D. POULOKUTTY S/O. DEVASSY, KANNAPPILLY HOUSE, PIRAROOR P.O, MATTOOR VILLAGE, ERNAKULAM DIST. PIN 683 574. WP(C) NO.13142/2010 12. MARY POULOKUTTY S/O. POULOKKTTY, KANNAPPILLY HOUSE, PIRAROOR P.O., MATTOOR VILLAGE, ERNAKULAM DIST. PIN 683 574. 13. P.K.SUKUMARAN S/O. LATE P.K. KUMARAN, PAIMUNGAL HOUSE, PIRAROOR, KALADY P.O., MATTOR VILLAGE, ERNAKULAM DIST. PIN 683 574. 14. P.P. POULOSE S/O. POULO, THARIAKKU PUTHUSSERY, PIRAROOR, KALADY P.O., MATTOR VILLAGE, ERNAKULAM DIST. PIN 683 574. 15. FRANCIS M.P., S/O. POULO, MULAVARICKAL HOUSE, THEVARMADOM, PIRAROOR P.O., MATTOOR VILLAGE, ERNAKULAM DIST. PIN 683 574. 16. M.P. JOSE S/O. POULO, MULAVARICKAL HOUSE, THEVARMADOM, PIRAROOR P.O., MATTOOR VILLAGE, ERNAKULAM DIST. PIN 683 574. 17. JOSE CHACKO S/O. CHACKO, CHIRAMEL KUDIYIRIPPIL, MATTOOR VILLAGE, KALADY P.O., ERNAKULAM DIST. PIN 683 574. 18. REETHA CHACKO S/O. CHACKO, CHIRAMEL KUDIYIRIPPIL, MATTOOR VILLAGE, KALADY P.O., ERNAKULAM DIST. PIN 683 574. 19. TEENA JOHNSON W/O. JOHNSON CHACKO, CHIRAMEL KUDIYIRIPPIL, MATTOOR VILLAGE, KALADY P.O., ERNAKULAM DIST. PIN 683 574. 20. K.O. THOMAS S/O. OUSEPH PAPPU, KOZHIPPATTU HOUSE, PIRAROOR P.O., MATTOOR VILLAGE, ERNAKULAM DIST. PIN 683 574. 21. K.O.ANTO S/O. OUSEPH PAPPU, KOZHIPPATTU HOUSE, PIRAROOR P.O., MATTOOR VILLAGE, ERNAKULAM DIST. PIN 683 574. 22. CHACKU ANTONY S/O. CHACKU, KANNAPPILLY HOUSE, PIRAROOR P.O., MATTOOR VILLAGE, ERNAKULAM DIST. PIN 683 574. 23. ALIAMMA POULOSE W/O. POULOSE C.K., CHAKKALAMATTATH THADIKKARAN, MATTOOR VILLAGE, KALADY P.O., ERNAKULAM DIST. PIN 683 574. 24. SHANTO SEBASTIAN S/O. DEVASSYKUTTY, CHOWRAN HOUSE, MATTOOR VILLAGE, KALADY P.O., ERNAKULAM DIST. PIN 683 574. 25. ANTONY S/O. POULO, KANNAPPILLY HOUSE, MATTOOR VILLAGE, KALADY P.O., ERNAKULAM DIST. PIN 683 574. 26. JOSE, S/O. POULOSE, THARIAKKU PUTHUSSERY HOUSE, PIRAROOR P.O., MATTOOR VILLAGE, ERNAKULAM DIST. PIN 683 574. WP(C) NO. 13142/2010 27. P.M. LONAPPAN S/O. MATHU, MUNDAN PUTHUSSERY HOUSE, PIRAROOR P.O., MATTOOR VILLAGE, ERNAKULAM DIST. PIN 683 574. 28. K.S. SUDHI S/O. K.A.SUBRAHMANYAN, KALAVAMPARA HOUSE, MATTOOR VILLAGE, KALADY P.O., ERNAKULAM DIST. PIN 683 574. 29. JOSE A.D. S/O. DEVASSY, ANMURA (NJEZHUVANGA) HOUSE, PIRAROOR P.O., MATTOOR VILLAGE, ERNAKULAM DIST. PIN 683 574. 30. A.O.DEVASSY S/O. OUSEPH, ANMURA (NJEZHUVANGA) HOUSE, PIRAROOR P.O., MATTOOR VILLAGE, ERNAKULAM DIST. PIN 683 574. 31. M. BASKARAN NAIR S/O. ACHUTHAN NAIR, MARANGATTU HOUSE, MATTOOR VILLAGE, KALADY P.O., ERNAKULAM DIST. PIN 683 574. 32. K.P. BENNY, KUDIYIRIPPIL HOUSE, CHENGAL, KALADY P.O., ERNAKULAM DIST. PIN 683 574. 33. K.S.AJITHA W/O. LATE K.V.SURENDRAN, LAKSHMI NIVAS, KARUVELIPARAMBIL HOUSE, MANJUMMAL, ERNAKULAM DIST. 683 501. 34. P.M. ANTONY S/O. MANI, PUTHUSSERRY CHAKKATHARA HOUSE, MATTOOR VILLAGE, KALADY P.O., ERNAKULAM DIST. PIN 683 574. 35. P.O. POULOSE S/O. OUSEPH, KOZHIKKATTA PUTHUSSERRY HOUSE, PIRAROOR P.O., MATTOOR VILLAGE, ERNAKULAM DIST. PIN 683 574. 36. ITTYCHAN K.A. S/O. ANTHONY, KUDIYIRIPIL HOUSE, MATTOOR VILLAGE, KALADY P.O., ERNAKULAM DIST. PIN 683 574. 37. LAIJU JOSE S/O. JOSE C.P., CHOWRAN HOUSE, MATTOOR VILLAGE, KALADY P.O., ERNAKULAM DIST. PIN 683 574. 38. M.K. PAREETH S/O. KHADAR, MAMMNAYATH HOUSE, CHENGAL, VADAKKUMBHAGOM VILLAGE, KALADY P.O., ERNAKULAM DIST. PIN 683 574. 39. DEVASSYKUTTY K.P. S/O. POULO, KACHAPPILLY HOUSE, PIRAROOR P.O., MATTOOR VILLAGE, ERNAKULAM DIST. PIN 683 574. 40. ANTONY K.V. S/O. VARIED, KOOTTUNGA HOUSE, THEVARMADOM, PIRAROOR P.O., MATTOOR VILLAGE, ERNAKULAM DIST. PIN 683 574. WP(C) NO. 13142/2010 41. THRESSIA ANTONY, W/O. ANTONY K.V., KOOTTUNGA HOUSE, THEVARMADOM, PIRAROOR P.O., MATTOOR VILLAGE, ERNAKULAM DIST. PIN 683 574. BY ADV. SRI.JIJO JOSEPH SRI.RAJESH THOMAS RESPONDENT(S): --------------- 1. THE DISTRICT COLLECTOR, COLLECTORATE, KAKKANADU, ERNAKULAM. 2. THE SPECIAL TAHSILDAR (L.A.), RAILWAYS, PERUMBAVOOR. 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. STANDING COUNSEL SRI.JOSE JOSEPH FOR IT STANDING COUNSEL MR. N.B. SUNILNATH FOR RAILWAYS GOVERNMENT PLEADER SRI.BIJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/04/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) NO. 13142 OF 2010 ----------------------------------------- Dated, this the 9th day of April, 2010 J U D G M E N T The petitioner has approached this Court with the following prayers: "i) Issue a writ of certiorari or other approprite writs, orders or directions calling for records leading to Ext. P4 order and may quash Ext.P4 order in the instant case. ii) Issue a writ of mandamus or other appropriate writs orders or directions commanding the 2nd and 5th respondents to release the petitioner's compensation amount at the time of execution of sale deed without deducting TDS, which is not liable to be deducted in the instant case under Section 194LA of the Income Tax Act. iii) Pass any other orders as this Hon'ble Court may deem fit and necessary in the circumstances of the case and render justice. " 2. As obvious from the pleadings set forth, the specific case of the petitioner is that the steps taken by the respondents to deduct 'TDS' under Sectiion 194LA of the Income Tax Act are not correct or sustainable, in so far as conveyance of the property is on the basis of WP(C) No. 13142/2010 2 'negotiated sale' and not by compulsory acquisition; asserting that the said provision will be applicable only in the case of compulsory acquisition. It is also brought to the notice of this Court that the issue is squarely covered by the decision reported in 2008(4) KLT 782 (Inforpark, Kerala vs. Asst. Commissioner of Income Tax) and also as per the decision rendered by a Division Bench, as borne by Ext.P5 ( to which, I was also a party). 3. The learned Standing Counsel for the Department fairly concedes the position of law declared by this Court as above. 4. In the above circumstances, Ext.P4 is set aside. The second and fifth respondents are directed to release the compensation payable to the petitioner without deducting the 'TDS' under Section 194LA of the Income Tax Act. The proceedings as above shall be finalised as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of the judgment. The Writ Petition is disposed of as above. P. R. RAMACHANDRA MENON JUDGE dnc