J U D G M E N T

The petitioner has filed the above writ petition on the ground that no tax deduction at source can be made from the amounts awarded as per the Award passed under the Land Acquisition Act, 1984, since the Award is passed on negotiation with the District Level Purchase Committee constituted under the Act. The issue is covered in favour of the petitioner by a decision in W.P(C) No.5607/2014 and connected cases.

2. However, the learned Standing Counsel, Government of India (Taxes) would raise an apprehension as to whether the deduction has already been made, in which event, the petitioner's remedy would be to file a refund application before the authority as provided under the Income Tax Act, 1961. It is further contended that this Court has only interdicted tax deduction at source, when the amounts awarded are at an amount fixed on negotiation.

3. If no deduction has been made as of now, and the award is passed at a negotiated price, then the aforesaid judgment would apply squarely to the petitioner. The disbursing authority shall hence verify the records to ensure that the awards were passed only under negotiations between the District Level Purchase Committee and the la