The decree holder in E.P.No.493 of 1999 in L.A.R.No.19 of 1994 on the file of the II Additional Subordinate Judge’s Court, Thrissur is the revision petitioner. The property owned by the petitioner was acquired for a public purpose. The petitioner claimed additional compensation. The matter was referred to the Land Acquisition Court. The Land Acquisition Court enhanced the compensation awarded by the Land Acquisition Officer. The petitioner filed E.P.No.493 of 1999 for realization of the amount decreed. The requisitioning authority directly deposited an amount of Rs.3,10,015/- on 16-08-2004, without deducting the income tax due from the total amount of compensation. Petitioner filed a cheque application and a cheque for Rs.2,87,617/- was issued after deducting the amount of Rs.22,398/- towards income tax. The Land Acquisition Officer filed an application to issues a cheque for Rs.22,398/- for depositing the same as income tax. The petitioner objected to the application of the Land Acquisition Officer contending that the property acquired was agricultural land and that he is not liable to pay income tax from the amount of compensation awarded. The executing court overrule