JUDGMENT :

AMOL RATTAN SINGH, J.

1. These two revisions have been filed by the National Insurance Company Limited, challenging two orders of the learned Motor Accident Claims Tribunal, Moga, both dated July 20, 2016, passed in two separate execution applications filed by the claimants in whose favour the Tribunal had earlier passed Awards granting them certain compensation.

The challenge is on account of the fact that the Tribunal has directed the petitioner company to deposit tax at source, on the component of interest payable to the claimants pursuant to the Awards in their favour.

The contention of the petitioner is that, in fact, it had already deposited the tax deducted at source, with the income tax authorities; and consequently the direction by the Tribunal, vide the impugned orders, is wholly uncalled for, as the company would therefore be paying the said component of the compensation again.

While issuing the aforesaid direction, the Tribunal had relied upon a judgment of a Division Bench of this court, in Drawing and Disbursing Officer v. Income Tax Officer (ITA no.495 of 2009), decided on 30.03.2011, with the Tribunal observing in its order that in the said judgment, this cour