The insurance company's failure to produce TDS certificates effectively shifts liability for payment to them, as established in the precedents considered.

JUDGMENT

This original petition was filed challenging Ext.P5 order passed by the Motor Accidents Claims Tribunal, N.Paravur, which found that since the insurance company failed to produce the TDS certificates before the Tribunal and also failed to give copies of the same to the decree holders, they are liable to pay the amount remitted by them before the Income Tax Department and claim reimbursement from the Department.

2. Both sides submitted that the issue is covered in favour of the petitioner by the judgment of this Court in O.P.(MAC) No.71 of 2025, which in turn was relying on the judgment of the Division Bench of this Court in New India Assurance Co.Ltd v. Ayisha [2024 KHC OnLine 7217].

In view of the above, the impugned order is set aside, and the original petition is allowed as above.

Sd/-

MOHAMMED NIAS C.P JUDGE