ORAL ORDER:

1. The applicants are the widow, two minor children and the mother of the deceased. This Court had directed the respondents to deposit the amount of money awarded to the applicants and has further directed the applicants to withdraw the amount of Rs.13,00,000/- from the amount deposited by the respondents.

2. It appears that the respondent no.1 called upon the applicants to furnish the pan card and a photo copy since the respondent no.1 wants to deduct the income tax at source before deposit of decretal amount.

3. Mr. Kotak, the learned Advocate for the applicants has submitted that the applicants are the widow, children and the widow mother of the deceased. They are otherwise not liable to income tax and in any case, the respondents are not entitled to deduction of TDS, since the amount of interest on which the respondent no.1 wants to deduct TDS, has merged into the award. Mr. Kotak relies on a judgment of this Court in Islamic Investment Company v/s. Union of India and Others, 2002 (4) Bom. C. R. 585, where this Court has held that the interest on the decretal amount becomes a part of the Judgment and no deduction can be made therefrom except such deductio