IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
NIRZAR S. DESAI, J.
JAGABHAI BHAGABHAI BARIA - Appellant
Versus
STATE OF GUJARAT - Respondent
SPECIAL CIVIL APPLICATION NO. 21644 of 2019
Decided On : 13-12-2021
Land Acquisition Act - Sections 18, 23 (1 -A) and 28 - Payment of amount of compensation - Amount awarded to be deposited before this Court - Petitioner’s land was acquired for the purpose of construction and rehabilitation of ousters under Narmada Canal Project and the Land Reference Case - Petitioner for enhancement of the compensation petitioner – Original claimant was held entitled to get the additional market price of his acquired land with 30% solatium and interest aforesaid judgment and order acquiring body i.e. Executive Engineer - Court in Civil Application for stay vide order issued rule and granted stay against execution and implementation of judgment and order of the Reference Court by imposing condition that entire amount awarded to be deposited before Court within a stipulated time - Acquiring body - Present respondent acquiring body could not deposit amount as directed by this Court while granting stay and admitting First Appeal - Held, learned advocate for petitioner submits that amount which he has accepted towards the interest during which his bank account remain freezed also aforesaid amount has remained with State Government and any subsequent amount till date of payment also will remain with State Government per calculation amount - Rate of interest at that time direction be given that for a period till its actual realization an amount carry at rate of 6% interest till date of realization. - respondent authorities are directed to pay the petitioner an amount deducted towards TDS plus an amount towards interest - Petitioner shall not claim any refund from Income Tax Department - Respondent to get refund of the aforesaid amount from the Income Tax Department by submitting appropriate/necessary form more particularly Form No.26B under Rule 31A(3A) of Income Tax Rules and as when such an application is made, concerned officer / authority of the Income Tax Department to consider same in accordance with law and on merits and return/refund said amount – Ordered Accordingly.
JUDGMENT :
1. RULE. Learned AGP Mr. Bharat Vyas waives service of notice of rule for and on behalf of the respondent – State and learned advocate Mr. H. S. Munshaw waives service of notice of rule for and on behalf of the respondent no. 4.
2. By way of this petition, the petitioner has prayed for the following reliefs:-
(b) This Hon’ble Court be pleased to issue writ of or in the nature of certiorari or any other appropriate writ, order or direction quashing and setting aside the impugned judgment and order dated 30.03.2019 passed by the learned Principal Senior Civil Judge, Bodeli, Dist. Chhota Udepur in Execution Petition No.09 /2018 and the Execution Petition be allowed with costs;
(c) That pending admission, final hearing and disposal of this petition, this Hon’ble Court be pleased to stay execution, operation and implementation of the impugned judgment and order dated 30.03.2019 passed by the learned Principal Senior Civil Judge, Bodeli, Dist. Chhota Udepur in Execution Petition No.09 /2018 and further be pleased to direct the respondents to deposit the difference amount of award in the accounts of the petitioners;
(d) That ex-parte ad interim relief in terms of the aforesaid prayer clause be granted;
(e) This Hon’ble Court be pleased to grant any other and further relief as deemed fit and expedient by this Hon’ble Court in the interest of justice.
3. As the issue is only in respect of the fact that while making the payment of amount of compensation whether the State Authorities can deduct the amount of TDS from the amount of compensation or not, which is agitated by way of this petition and as learned advocate Mr. Jinesh Kapadia for learned advocate Ms. Medha H. Patel for the petitioner has drawn the attention of this Court that the issue is squarely covered by the judgment of Division Bench of this Court in Special Civil Application No. 13528 of 2017 decided on 28.08.2017, this petition is taken up for hearing with the consent of learned advocates for the parties.
4. Heard learned advocate Mr. Jinesh Kapadia for learned advocate Ms. Medha H. Patel for the petitioner, learned AGP Mr. Bharat Vyas for the respondent – State and learned advocate Mr. H. S. Munshaw for the respondent no.4. Though served no-one appears for the respondent no. 3.
5. Brief facts giving rise to the present petition are stated as under:-
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