JUDGMENT

Dated this the 15th day of November 2019 This original petition is filed by the insurer challenging an order of M.A.C.T, Kasaragode directing the insurer to deposit the amount which was deducted towards TDS. In this matter, income tax was arrayed as a party as additional 4th respondent. In the statement filed by the additional 4th respondent it is stated in paragrpah 6 and 7 as follows:-

“6. In this case, the respondents have been paid the interest amounting to Rs.2,67,744 on 14-10-2017 as per Exhibit P2. Hence clause (ixa) of subsection 3 of Section 194A is applicable. The petitioner has stated that TDS of Rs.47,912 has been effected from the interest payment and the same has already been remitted by the income tax department.

7. In the circumstances stated above, it is submitted that the directions contrary to the law laid down in the Income Taxt Act, contained in the impugned order passed by the Tribunal is illegal and hence unsustainable. Since the tax deducted has already been deposited by the Petitioner to the Income Tax department, the remedy available to the respondents-claimants is to file their individual Income Tax returns before the Assessing Officer and claim re