ORDER :

1. Present petition has been filed against direction passed by the Motor Accident Claims Tribunal-IV, Shimla on 20.06.2018, in Exe.(MACT) No. 18-S/10 of 2016, titled as Prabha Vati and others vs. Madan Lal and others, filed by claimants for payment of balance amount of Rs.45,804/- which was not paid by the petitioner/Insurance Company to the claimants/respondents but were deducted as TDS for income tax on interest payable to the claimants/respondents on compensation awarded in their favour as Motor Accident Claim and deposited with respondent No. 7, The Commissioner (TDS), Sector-2, Panchkula.

2. In execution petition preferred by the claimants/respondents for payment of balance amount of compensation, the Motor Accident Claims Tribunal, vide impugned order, has directed petitioner/Insurance Company to deposit the balance amount of Rs.45,804/- within 45 days from the date of order, failing which warrant of attachment of movable and immovable property of petitioner has been ordered to be issued.

3. Section 194-A of Income Tax Act, 1961, clearly provides that any person, not being an individual or a Hindu undivided family, responsible for paying to a ‘resident’ any income by way