S. ABDUL NAZEER, J.

1. The respondents are the claimants in MVC No. 224/2003 on the file of the Civil Judge (Sr.Dn.) and Addl. MACT, Madikeri. The claim petition was allowed granting compensation of Rs. 4,82,000/-. On an appeal filed by the petitioner-Insurance Company, the compensation amount was reduced to Rs. 3,90,000/-. The petitioner-Insurance Company deposited the aforesaid amount with interest in a sum of Rs. 1,42,802/- after deducting TDS on the interest component in a sum of Rs. 28,560/-. This amount was deposited by the petitioner-Insurance Company with the Income Tax authorities and a certificate has been issued to that effect to the claimants. The respondent/claimants have filed Ex. Case No. 80/2008 against the petitioner/Insurance Company for execution of the judgment and award in MVC No. 224/2003 dated 5.9.2008. The contention of the respondent/claimants is that exemption from payment of tax is available on interest component up-to a sum of Rs. 50,000/-. Therefore, petitioner-Insurance Company should not have deducted TDS on the entire interest amount. Deduction of TDS on tax component of Rs. 50,000/- is unauthorized. Accepting this contention, the court below b