JUDGMENT

Arvind Singh Sangwan, J. - The common question involved in all the above-mentioned revision petitions arising out of the different orders passed by the Motor Accidents Claims Tribunal, is 'Can the directions be issued to Judgment Debtor-Insurance Company to deduct TDS at source on the amount of interest paid on the compensation under the Income Tax Act, 1961 read with Motor Vehicles Act, 1988.'

2. It would be relevant to note the facts of all the revision petitions :-

CR-527-2019

3. As per the MACT award dated 11.8.2015, the claimant met with an accident on 16.11.2007 and was granted an amount of Rs.26,74,112/-, along with interest @ 7.5% per annum from the date of filing of the petition till its realization.

4. Challenge in this revision petition filed by the New India Assurance Company is to an order dated 26.9.2018, passed by the Additional District Judge, Chandigarh, whereby the Insurance Company was directed to deposit the deducted amount of TDS of Rs.1,42,534/- in compliance of the order with further liberty to withdraw the same from the Income Tax Department, as per the rules.

CR-4687-2019

5. As per the MACT award dated 22.11.2012, the claimant met with an accident and was