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TMI Blog2017 (11) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... peal No. 15045/ 2017 (Arising out of SLP(C) No. 13942/2011), Civil Appeal No. 15046/ 2017 (Arising out of SLP(C) No. 16832/2011), Civil Appeal No. 15047/ 2017 (Arising out of SLP(C) No. 18566/2011), Civil Appeal No. 15048/ 2017 (Arising out of SLP(C) No. 28127/2011), Civil Appeal No. 15070/ 2017 (Arising out of SLP(C) No. 19703/2011), Civil Appeal No. 15071/ 2017 (Arising out of SLP(C) No. 23602/2011), Civil Appeal No. 15073/ 2017 (Arising out of SLP(C) No. 22457/2011), Civil Appeal No. 15072/ 2017 (Arising out of SLP(C) No. 22456/2011), Civil Appeal No. 15078/ 2017 (Arising out of SLP(C) No. 29048/2011), Civil Appeal No. 15074/ 2017 (Arising out of SLP(C) No. 22459/2011), Civil Appeal No. 15075/ 2017 (Arising out of SLP(C) No. 26558/2011), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. A. Tewari, Adv., Ms. Eliza bar, Adv., Mr. Shree Pal Singh, AOR, Mr. Sangram S. Saron, Adv., Dr. Monika Gusain, Adv., Mr. Manik Garg, Adv., Mr. Maninder Singh, ASG., Mr. Shekhar Vyas, Adv., Mr. H. R. Rao, Adv., Mr. Prabhas Bajaj, Adv., Mr. Akshay Amritanshu, Adv. Ms. Anil Katiyar, AOR, Mr. Ashu Bhatiya, Adv., Mr. Anantha Narayana, Adv., Ms. Noopur Singhal, Adv., Mr. Piyush Hans, Adv., Mr. Manik Garg, Adv., Mr. Sanjay Kumar Visen, AOR, Mr. Hiren Dasan, Adv., Mr. Rajnish Gupta, Adv., Mr. Chand Qureshi, Adv., Ms. Sarla Chandra, AOR, Mr. Vikas Mehta, Adv., Ms. Anushree M., Adv., Ms. Kiran Suri, Sr. Adv., Mr. S. J. Amith, Adv., Mr. Satish Kumar Gupta, Adv., Ms. Prem Lata, Adv., Dr. (Mrs. ) Vipin Gupta, AOR, Mr. Jasbir Singh Malik, Adv., Ms. Us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of tax at source was permissible under any provision of law. The manner in which the Land Acquisition Collector has to proceed further after determining the aforesaid issue is contained in paragraph 8 of Writ Petition No. 9912 of 2009 decided on 11.01.2001, which is reproduced below: "8. Accordingly, we allow this petition and direct the Income Tax Department to refund the amount to the collector within one month from the date of receipt of a copy of this order. Thereafter, the Collector will determine whether compensation paid is for property other than agricultural land or otherwise and whether deduction of tax at source was permissible under any provision of law. Whether deduction is permissible or not will be decided by the Collect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... giving notice to the party regarding his liability to pay income tax from the amount of compensation awarded by the Land Acquisition Officer. It is argued that the parties are not even aware of any such deduction and there is no practice of issuing Tax Deduction Certificate by the Land Acquisition Officer under the relevant rules. It is argued that even when the enhanced compensation is awarded by the court the parties are not informed about the quantum of income tax deducted and also no certificate is issued. It is not disputed by the learned Senior Government Pleader that at present no notice is issued by the Land Acquisition Officer to the claimant informing him about the liability to pay income tax. I am of the view that it is only just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce the Land Acquisition Collector had already deducted tax at source and deposited with the Income Tax Department, in such circumstances, better course of action, which is in consonance with the provisions of Income Tax Act, is for the respondents to approach the concerned Assessing Officer(s) and to raise the issue that no tax is payable on the compensation/enhanced compensation which is received by them as their land was agricultural land. Once such an issue is raised before the Assessing Officer(s), it is for the Assessing Officer(s) to examine the facts of each case and then apply the law as contained in the Income Tax Act to determine the aforesaid question. Insofar as these cases are concerned, we allow these appeals by setting aside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of Income Tax Act.
(4) Where such notices have not already been issued or assessments have not already been made, if such an action is taken within a period of two months from today, issue of limitation would not come in the way of the Income Tax Department. This order is passed having regard to the fact that the present proceedings were pending in this Court because of which it was not possible for the Income Tax Department to issue these notices earlier.
(5) In future, Land Acquisition Collectors shall follow the procedure as stipulated by the High Court of Kerala in Nalini's case, which is reproduced above. All these appeals and writ petitions are disposed of with the aforesaid observations. X X X X Extracts X X X X X X X X Extracts X X X X
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