O R D E R

1. The petitioner is before this Court seeking for following reliefs:

a) Issue a Writ of Certiorari quashing the communication dtd 28.03.2018 bearing ref no. COF/TDS/Hedge & Golay/2138/2017-18 at annexure-a issued by the respondent no.2 and consequently direct the respondent no.2 to pay the balance compensation amount of rs.1,36,86,042/- (rupees one crore thirty six lakhs eighty six thousand and forty two only) to the petitioner which is wrongfully withheld by respondent no.2 or in the alternative direct the respondent no.2 to give credit of the tax deducted at source amounting to rs.1,36,86,042/- (rupees one crore thirty six lakhs eighty six thousand and forty two only) to the petitioner.

b) Pass any other order and issue any other Writ or direction that this Hon’ble Court deems fit, in the interest of justice and equity.

2. The petitioner claims to be a lease cum sale agreement holder for 7 acres 1 gunta of land in Sy.Nos.81/1, 81/2A, 81/2B 82/4A and 82/2P situated at Doddakallasandra Village, Uttarahalli Hobli, Bangalore South Taluk, Bangalore Urban District. The said lease cum sale agreement has been executed by respondent No.3-KIADB in favour of the petitioner on 13.01.2014. One other survey number in Sy.No.82/4B(P) being omitted in the lease cum sale agreement, a rectification deed came to be executed on 10.12.2014. Both the lease cum sale agreement as well as rectification deed has been registered before the jurisdictional Sub Registrar.

3. A portion of the property was sought to be acquired for the project of Bengaluru Metro established by the Bengaluru Metro Rail Corporation Limited under the provision of The Karnataka Industrial Areas Development Act (KIADB Act). The final notification under Section 28(4) of KIADB Act came to be issued acquiring 13.40 sq.mtrs in Sy.No.81/1, 171.40 sq.mtrs in Sy.No.81/2B, 921.84 sq.mtrs in Sy.No.81/2A and 1049.82 sq.mtrs in Sy.No.8/1. Certain errors having been crept in the said errors were rectified in another final notification dated

16.06.2015.

4. The respondent No.1-Special Land Acquisition Officer has determined the compensation payable towards the above acquisition at Rs.13,68,60,419/- and made payment of the same to respondent No.3-KIADB on account of the fact that KIADB was shown as owner of the land being the lessor of the said property in favour of the petitioner.

5. The petitioner has at that time requested compensation amount be paid to respondent No.3- KIADB which is also made note of by respondent No.1 and respondent No.1 had directed payment of the said compensation to the petitioner vide order dated 23.03.2017 at Annexure – D to the petition in the event of the sale deed being executed in favour of the petitioner.

6. A sale deed came to be executed in respect of the aforesaid land on 06.07.2017 and registered in the jurisdictional Sub Registrar office on 10.07.2017. There being a mistake in the said sale deed a rectification deed came to be executed on

11.08.2017.

7. The petitioner contending that the petitioner’s land has been acquired would be entitled for the entire compensation of Rs.13,68,60,419/- as determined by respondent No.1 and laid a claim for the same, however, only an amount of Rs.12,31,74,377/- was paid by respondent No.3-KIADB to the petitioner on the ground that there is a TDS amount of Rs.1,36,86,042/- deducted by respondent No.1 in terms of Section 194-LA of the Income Tax Act, 1961 which cannot be paid at that relevant point of time.

8. The petitioner having received an amount of Rs.12,31,74,377/- requested for the balance payment also to be made, however, the same was not made and by letter dated 28.03.2018, the respondent No.3 has stated that amount of Rs.1,36,86,042/- had been remitted to the department of the income tax on behalf of the KIADB and that if the department of income tax after assessment refunds the TDS amount to the KIADB, the Board may consider to reimburse the same at that point of time.

9. It is aggrieved by the said letter dated