( 1 ) HEARD the learned advocates. RULE returnable today. Learned advocate Mr. Bharda waives service of rule. THE petitioner before this Court is the Insurance Company against whom a decree has been passed by the Motor Accidents Claims Tribunal, Valsad. In the ensuing execution proceeding being Civil Misc. (Execution) Application No. 45/2003 the petitioner-Insurance Company raised objection that the petitioner was not liable to deposit the entire amount of outstanding dues since the Insurance Company has deducted a sum of Rs. 69,538=00 as tax deducted at source under Section 194a of the Income-tax Act, 1961 (hereinafter referred to as the Act ). THE learned Judge, however, relied upon the judgment of the Bombay High Court in the matter of Islamic Investment Co. v/s. Union of India [ (2002) 176 CTR (Bom) 46]. Following the said judgment the Tribunal held that the amount of interest awarded to the claimants became the judgment debt and lost its character as interest. The Insurance Company was duty bound to deposit the entire amount of judgment debt. The Tribunal, therefore, by impugned order, directed the petitioner - Insurance Company to deposit the entire outstandin