The petitioners-Corporation has filed this writ

petition being aggrieved by the orders passed by the

Court of Civil Judge (Sr.Dn.) & CJM at Chickaballapur

dated 20.7.2016 and the order dated 6.4.2018 in

Ex.No.37/2010 vide Annexure-D and Annexure-J

respectively.

2. Brief facts leading to filing of this petition are

as under:

[Respondent No.1 has sustained injuries in the

road accident occurred on 2.5.1993 due to rash and

negligent driving of the driver of the bus belonging to

the Corporation. Respondent No.1 filed a claim

petition

in

MVC

No.291/1995

before

MACT,

Chikkaballapur

claiming

compensation

of

Rs.75,00,000/- from the Corporation. The Tribunal

vide judgment and award dated 24.8.2002 awarded a

compensation of Rs.11,30,200/- with interest at the

4

rate of 9% p.a. from the date of petition till the date

of realisation and liability was saddled on the

Corporation.

2.1. The Corporation aggrieved by the judgment

and award filed appeal in MFA No.6655/2002 before

this Court. Respondent No.1 also filed MFA CROB

No.18/2003

seeking

for

enhancement

of

compensation amount. This Court vide judgment and

award dated 24.8.2007 dismissed the appeal filed by

the Corporation and also the cross objection filed by

respondent No.1.

2.2. After the disposal of the appeal and cross

objection, respondent No.1 filed a Execution Petition

in Ex.No.37/2010 for recovery of compensation

amount as awarded by the MACT. The Corporation

had deposited the amount of Rs.6,00,000/- on

13.12.2002 in pursuance of the conditional interim

order of stay granted in the aforesaid appeal. The

5

Corporation filed a memo of calculation showing the

balance amount of Rs.32,357/- after deducting the

amount deposited before the Tribunal and income tax

TDS amount of Rs.2,54,860/- which has been

deposited in the Central Government Account on

4.5.2011.

2.3. The Executing Court directed the CMO of the

Executing Court to file a memo of calculation.

Accordingly, memo of calculation was filed showing

the balance amount of Rs.9,30,039/- as on 29.4.2014.

The Corporation have filed calculation memo vide

Annexure-B. It is contended that the CMO has not

deducted

the

TDS

amount

deposited

by

the

Corporation in the memo of calculation. The

Executing Court has passed an order dated 20.7.2016

holding that the Corporation have to pay balance

amount of Rs.7,25,492/-. The Corporation filed I.A.3

for review of order dated 20.7.2016 and also

6

application for condonation of delay in filing I.A.No.3

which is numbered as I.A.No.4. The Executing court

dismissed I.A.Nos. 3 and 4 vide order dated 6.4.2018.

Hence, the Corporation have filed this writ petition

challenging the impugned orders .

3. Heard learned counsel for Corporation and

learned counsel for respondent No.1

4. Learned counsel for the Corporation submits

that Corporation have deducted TDS amount of

Rs.2,54,860/-

and

deposited

in

the

Central

Government Account on 4.5.2011 and the Corporation

have specifically mentioned about deducting TDS in

the memo of calculation dated 4.6.2016 and further

submits that the Executing Court is not justified in

calculating the balance amount without excluding TDS

amount. He further contends that as per Section 194-

A of the Income Tax Act (for short hereinafter referred

7

to as 'the IT Act' for brevity), it is mandatory on the

part of the Corporation to deduct TDS Amount on the

interest amount paid when it exceeds Rs.50,000/-.

He further submits that the Executing court without

considering Section 194-A (1) and Section 194-A

(3)(ix) of Chapter 17 of the IT Act and circulars issued

by the RBI, has committed an error in rejecting I.A.3

and 4. He further places reliance on the judgment

rendered by the Co-ordinate Bench of this Court in

The

Oriental

Insurance

Co.

Ltd.

Vs.

Chennabasavaiah and others reported in 2016 ACJ

78 (Karnataka). Hence, on these grounds he prays to

allow the writ petition

5.

Per

contra,

learned

counsel

for

the

respondent No.1 submits that compensation