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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Supriya S. Shetty – Appellant
Versus
Union Of India Represented By Its Secretary, Ministry Of Road Transport And Highways, Transport Bhawan-1, Parliament Street, New Delhi – Respondent
| Table of Content |
|---|
| 1. the petitioner's land acquisition details and tax issues. (Para 2) |
| 2. court's analysis on applicability of rfctlarr act. (Para 3 , 4 , 7) |
| 3. arguments about tax exemption for compensation. (Para 5 , 6) |
| 4. findings regarding tax exemption under rfctlarr. (Para 8) |
| 5. final order to refund tds deductions. (Para 9) |
ORDER :
S.R. Krishna Kumar, J.
In this petition, petitioner seeks for the following reliefs:-
“a) Issue a writ of mandamus or any other appropriate writ declaring that Section 96 of the RIGHT TO FAIR COMPENSATION AND TRANSPARENCY IN LAND ACQUISITION, REHABILITATION AND RESETTLEMENT ACT , 2013 ('RFCTLARR Act') applies to the compensation received by the Petitioner for acquisition of her lands under the National Highways Act, 1956;
b) In the alternative, if this Hon'ble Court is not inclined to interpret Section 96 of the RFCTLARR Act, 2013 as applicable to acquisitions under the National Highways Act, 1956, then, to declare that the limitation of tax Act to only acquisitions under that Act, while exemption under Section 96 of the RFCTLARR denying the same benefit to similarly situated landowners whose lands are acquired under the National Highways Act, 1956, i
The court ruled that compensation received under the National Highways Act is exempt from income tax under Section 96 of the RFCTLARR Act, emphasizing the equal treatment principle enshrined in Artic....
Exemption under Section 96 of the RFCTLARR Act applies to compensation received for land acquired under the National Highways Act, 1956, establishing equitable treatment under tax laws.
Section 96 of the Right to Fair Compensation and Transparency in Land Acquisition Act, 2013, exempts income tax only for compensation under this Act, not for acquisitions under other statutes.
The main legal point established in this judgment is that landowners are entitled to compensation under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettl....
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