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2010 (6) TMI 661

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..... rned authority. Once the petitioner produces the certificate as to the nature of the property showing it as an agricultural land as contended, the Sub Court shall consider the same and appropriate orders shall be passed on Ext. P2 cheque application. If the amount has already been parted with and deposited with the IT Department, it will be open to the petitioner to submit such certificate before the IT authority, to get necessary refund. - Writ Petn. No. 12347 of 2010 - - - Dated:- 21-6-2010 - P.R. Ramachandra Menon, J Counsel appeared : Alexander Joseph, for the Petitioner : Mathew George Vadakkel, Millu Dandapani, P.K.R. Menon Jose Joseph, for the Respondents Judgment P.R. RAMACHANDRA MENON, J. : The petitioner is aggrie .....

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..... as per the statute, which according to the petitioner is not correct or sustainable and is under challenge in this writ petition. The learned counsel for the petitioner submits that, pursuant to the deposit of the compensation amount, the petitioner preferred a cheque application for the entire amount, which however was not accepted by the execution Court, observing that it was not proper. This made the petitioner to submit a subsequent cheque application limiting the same to 90 per cent of the compensation and got it disbursed. Subsequently, the petitioner preferred Ext. P2 cheque application for the remaining 10 per cent, which is the subject-matter of dispute and the petitioner has come up with a prayer to direct the Sub Court to consi .....

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..... counsel submits with reference to the contents of the statement that, whether the land in question is an agricultural land or not, is a question of fact , which is to be considered by the IT authority with reference to the actual materials in connection with the issue. It is also stated that the power to adjudicate upon such issue is never vested with the LAO as made clear by this Court in the decision reported in Nalini vs. Dy. Collector, Land Acquisition (2007) 213 CTR (Ker) 601 : (2007) 294 ITR 423 (Ker), which involved a similar circumstance. The learned Government pleader appearing for the acquisitioning authority submits that the compensation was claimed for by the petitioner stating the property was a dry land and not a wet lan .....

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..... t is not in a position to adjudicate the matter with regard to the merits and holds that it requires to be considered by the appropriate authority of the IT Department with reference to the materials on record. In the above circumstance, it is for the petitioner to approach the IT authorities by filing necessary proceedings and to get necessary certificates with regard to the nature and character of the land concerned and to have it produced before the concerned authority. Once the petitioner produces the certificate as to the nature of the property showing it as an agricultural land as contended, the Sub Court shall consider the same and appropriate orders shall be passed on Ext. P2 cheque application. If the amount has already been part .....

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