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2024 Supreme(Online)(KER) 21252

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 8TH DAY OF AUGUST 2024 / 17TH SRAVANA, 1946 WP(C) NO. 28065 OF 2024 PETITIONER/S:

1 SASI AGED 63 YEARS S/O. KUMARAN, NIKATHITHARA HOUSE, MANJANAKKAD, NJARAKKAL, ERNAKULAM, PIN - 682505

2 THULASI AGED 52 YEARS W/O. SASI, NIKATHITHARA HOUSE, MANJANAKKAD, NJARAKKAL, ERNAKULAM, PIN - 682505 BY ADVS.

RAMESH .P BLEIMY T.JOSE RESPONDENT/S:

1 NEW INDIA ASSURANCE COMPANY LTD.

RAVIPURAM, ERNAKULAM REP. BY THE BRANCH MANAGER, PIN - 682016

2 THE MANAGING DIRECTOR THE NEW INDIA ASSURANCE COMPANY LTD., HEAD OFFICE

87, MG ROAD, FORT, MUMBAI, PIN - 400001

3 THE COMMISSIONER OF INCOME TAX (TDS)

C.R. BUILDING, I.S. PRESS ROAD, KANAYANNOOR TALUK, ERNAKULAM, PIN - 682018 SRI. LAL K. JOSEPH-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.08.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT

The petitioners are the claimant in O.P. (MV) No.

2060/2018. This OP MV was decided along with OP MV No. 677/2020. The petitioner's son succumbed to death in a collusion with another motor cycle. The Tribunal has awarded Rs.10,62,650/- as compensation. The insurance company after deducting the TDS at the rate of 10% on the said sum and deposited the amount in the Motor Accident Claims Tribunal which has been received by the petitioner.

2.The contention of the learned counsel for the petitioner is that the insurance company ought not to have deducted the TDS on the sum awarded by the MACT in OP MV No. 677 of 2020.

The petitioner has therefore filed the present writ petition with the following reliefs:- “(i) To issue a writ of mandamus or any other appropriate writ, order or direction, directing the respondents to reimburse the TDS amount collected on behalf of the petitioners in the claim petition in O.P.(MV)

No. 2060/2018;

(ii) Dispense with filing of the translation of vernacular documents;

(iii) Grant any other appropriate relief, which is prayed by the petitioner during the course of hearing which this Honourable Court may deem fit and proper in the facts and circumstances of the case. “

3.Once the TDS has been deducted and deposited with the income tax department, it is for the petitioner to claim the refund of the tax paid on behalf of the petitioner by the insurance company. However, the insurance company cannot be directed to get refund from the Income Tax Department.

In view thereof, the present writ petition is disposed of, with liberty to the petitioner to approach the Income Tax Department for refund of the TDS on the awarded sum.

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