CR-527-2019 (O&M) and others

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251

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH

I.

CR-527-2019 (O&M)

Reserved on 19.7.2022

Date of Pronouncement: August 06, 2022

New India Assurance Company Limited

…..Petitioner

Vs.

Ravinder Kumar @ Vickey and others

...Respondents

II.

CR-4687-2019 (O&M)

New India Assurance Company Limited

…..Petitioner

Vs.

Rajvinder Kaur and others

...Respondents

III.

CR-3442-2019 (O&M)

New India Assurance Company Limited

…..Petitioner

Vs.

Annpurna and others

....Respondents

IV.

CR-4389-2019 (O&M)

National Insurance Company Limited

…..Petitioner

Vs.

Babli Devi and others

...Respondents

SATISH KUMAR

2022.08.06 16:18

I attest to the accuracy and

integrity of this document

CR-527-2019 (O&M) and others

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V.

CR-6862-2019 (O&M)

The New India Assurance Company Limited

…..Petitioner

Vs.

Paramjit Kaur Sekhon and others

...Respondents

VI.

CR-7547-2019 (O&M)

National Insurance Company Limited

…..Petitioner

Vs.

Usha Sud and others

...Respondents

VII.

CR-634-2021 (O&M)

The New India Assurance Company Limited

…..Petitioner

Vs.

Pooja Devi and others

...Respondents

VIII.

CR-1382-2021 (O&M)

New India Assurance Company Limited

…..Petitioner

Vs.

Sandeep Kumar (Deceased) through LRs and Another

...Respondents

IX.

CR-1686-2021 (O&M)

The Oriental Insurance Company Limited

…..Petitioner

Vs.

Anju Yadav and others

...Respondents

X.

CR-814-2021 (O&M)

New India Assurance Company Limited

…..Petitioner

Vs.

Gurudutt Sharma and others

...Respondents

SATISH KUMAR

2022.08.06 16:18

I attest to the accuracy and

integrity of this document

CR-527-2019 (O&M) and others

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CORAM: HON'BLE MR. JUSTICE ARVIND SINGH SANGWAN

Present:

Mr. R.C. Kapoor, Advocate for the petitioner

(in CR-527, 3442, 4687 and 7547-2019 and

CR-634, 814 & 1382-2021).

Mr. Sandeep Suri, Advocate for the petitioner

(in CR-4389-2019)

Mr. Rajesh K. Sharma, Advocate for the petitioner

(in CR-6862-2019)

Mr. Varun Sharma, Advocate for

Mr. Satpal Dhamija, Advocate for the petitioner

(in CR-1686-2021)

Mr. Ashit Malik, Advocate for respondents No.3 and 4

(in CR-4687-2019)

Mr. Lakhvir Kumar, Advocate for respondent No.6

(in CR-4687-2019)

Mr. Vinod Bhardwaj, Advocate for respondents No.1 & 2

(in CR-814-2021)

Mr. Yogesh Putney, Sr. Standing Counsel

for respondent No.4-Income Tax Department

(in CR-527-2019)

Mr. Prashant Bansal, Advocate

for respondent Nos.1 to 4 and 6 to 27.

ARVIND SINGH SANGWAN, J.

The common question involved in all the above-mentioned

revision petitions arising out of the different orders passed by the Motor

Accidents Claims Tribunal, is “Can the directions be issued to

Judgment Debtor-Insurance Company to deduct TDS at source

on the amount of interest paid on the compensation under the

Income Tax Act, 1961 read with Motor Vehicles Act, 1988.”

It would be relevant to note the facts of all the revision

SATISH KUMAR

2022.08.06 16:18

I attest to the accuracy and

integrity of this document

CR-527-2019 (O&M) and others

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petitions :-

CR-527-2019

As per the MACT award dated 11.8.2015, the claimant met

with an accident on 16.11.2007 and was granted an amount of

Rs.26,74,112/-, along with interest @ 7.5% per annum from the date of

filing of the petition till its realization.

Challenge in this revision petition filed by the New India

Assurance Company is to an order dated 26.9.2018, passed by the

Additional District Judge, Chandigarh, whereby the Insurance Company

was directed to deposit the deducted amount of TDS of Rs.1,42,534/- in

compliance of the order with further liberty to withdraw the same from

the Income Tax Department, as per the rules.

CR-4687-2019

As per the MACT award dated 22.11.2012, the claimant met

with an accident and was granted an amount of Rs.,13,57,200/- along

with i