J U D G M E N T

The petitioner’s husband, late Narayanan, is stated to have been holding 28 cents of land in Survey No.861 of Palakkad Village. The afore property was acquired under the provisions of the Land Acquisition Act , 1894. The compensation was fixed pursuant to the award issued and was paid to the petitioner belatedly. So also, some amounts representing the tax payable under the Income Tax Act , 1961, were deducted while making payment to the petitioner. The petitioner submitted an application dated 02.08.2023 (Ext.P19), before the 3^rd respondent herein, pointing out that she was entitled for interest on the delayed payment, as well as for refund of the tax deducted at source as above. By the order at Ext.P20 dated 10.10.2023, the afore representation having been rejected by the 3^rd respondent, the petitioner is before this Court.

2. Heard Sri.K.Mohanakannan, the learned counsel for the petitioner, as well as Smt.Sylaja S.L., the learned Government Pleader.

3. Though the learned Government Pleader states that a counter affidavit requires to be filed in the matter, I am of the opinion that, in view of the directions proposed to be issued while disposing of the writ petiti