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TMI Blog2018 (3) TMI 1934X X X X Extracts X X X X X X X X Extracts X X X X ..... 226 and 227 of the Constitution of India for giving direction to the respondents to release 10 per cent amount deducted from the compensation amount awarded to the petitioners under the provisions of the Land Acquisition Act by the Special Land Acquisition Officer. This amount is deducted as income tax deducted at source. 3) Agricultural land of the petitioners admeasuring 2H 60 R is acquired for irrigation project. Respondent No.2, Special Land Acquisition Officer delivered the award in respect of this agricultural land and awarded total amount of compensation of Rs. 4,33,649/-. From this amount, 10 percent amount which is Rs. 48,183/- is deducted by the Special Land Acquisition Officer as income tax payable at source. The remaining amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deduction is not possible. They have also produced copy of representation showing that the Income Tax Officer had informed to them that they have not received income tax in the present matter by one-line process from the Special Land Acquisition Officer. 6) The Special Land Acquisition Officer has filed reply affidavit and he has contended that the aforesaid tax was deposited by him in the Treasury as income tax and copy of challan along with the list of the persons from whose amount, the amount was deducted is produced. He has admitted that he has given certificate of aforesaid nature in favour of the petitioners. 7) During arguments, learned counsel for the Income Tax Department submitted that the aforesaid amount is not received by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision is rendered in view of the provision of 2013 Land Acquisition Act viz section 96 showing that income tax cannot be deducted on the awarded amount. Even prior to incorporation of section 96 in the Land Acquisition Act, the provision of section 194LA of the Income Tax Act provided that if compensation is payable in respect of agricultural land which is compulsorily acquired, the authority is not expected to deduct 10% amount from the compensation amount from the owner of the agricultural land. Thus the income tax is not payable on that compensation amount. 10) In the present matter, admittedly agricultural land was acquired and the relevant record in that regard is produced. The learned counsel for the Income Tax Department submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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