Karnataka High Court
The Divisional Manager vs Nagappa Bharama Paramoji on 10 April, 2023
Bench: H.T.Narendra Prasad
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WP No. 100887 of 2022
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH
DATED THIS THE 10TH DAY OF APRIL 2023
BEFORE
THE HON'BLE MR JUSTICE H.T.NARENDRA PRASAD
WRIT PETITION NO. 100887 OF 2022 (GM-CPC)
BETWEEN:
THE DIVISIONAL MANAGER
ORIENTAL INSURANCE
COMPANY LTD
DIVISIONAL OFFICE,
CLUB ROAD, BELAGAVI
REPRESENTED BY ITS
REGIONAL OFFICE
SUMANGALA COMPLEX,
2ND FLOOR,
LAMINGHTON ROAD,
HUBBALLI
REP BY AUTHORISED SIGNATORY
...PETITIONER
RAKESH S
HARIHAR
(BY SRI. NAGANGOUDA R KUPPELUR, ADVOCATE)
Digitally signed by
RAKESH S HARIHAR
Location: high court
karnataka Dharwad bench
Date: 2023.04.12 10:50:26
+0530
AND:
1. NAGAPPA BHARAMA PARAMOJI
SINCE DEAD. BY L.RS.
RESPONDENT NOS.2 AND 3
ARE TREATED AS HIS L.Rs.
2. MARUTI NAGAPPA PARAMOJI
AGE 38 YEARS,
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WP No. 100887 of 2022
OCC COOLIE,
R/O.HOUSE NO. 32/2
JANATA COLONY,
R/O. SAMEDEV NAGAR,
SULAGA (U)
BELAGAVI-590001
3. BHARAMA NAGAPPA PARAMOJI
AGE 35 YEARS,
OCC COOLIE
R/O HOUSE NO 32/2
JANATA COLONY,
R/O. SAMEDEV NAGAR,
SULAGA (U)
BELAGAVI-590001
... RESPONDENTS
(BY SRI. H.R. LATUR, ADV FOR REPONDNT NOS.2 AND 3
RESPONDENT NO.1 DEAD.)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE
CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT IN THE
NATURE OF CERTIORARI TO QUASH THE IMPUGNED ORDER
DATED 27.01.2022 ON I.A.NO.1 IN EP.NO.210/2021 ON THE FILE
OF THE IV ADDITIONAL DISTRICT JUDGE AND MACT-VI BELAGAVI
VIDE ANNEXURE-D AND ETC.
THIS WP COMING ON FOR PRELIMINARY HEARING IN B
GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:
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WP No. 100887 of 2022
ORDER
In this writ petition, the petitioner has called in
question the order dated 27.01.2022 passed by the learned
V Additional District Judge and MACT-VI, Belagavi on I.A.I in
EP No.210/2021 whereby the application filed by the
petitioner/judgment debtor under Order XXI Rule 26 of the
Code of Civil Procedure, is dismissed.
2. The respondents/decree holders filed a claim
petition before the Tribunal and the Tribunal by judgment
and award dated 02.03.2021 in MVC No.513/2020 awarded
compensation of Rs.8,92,000/- with 6% interest per annum.
The claimants, who are the decree holders, have filed
Execution Petition No.210/2021 before the MACT, Belagavi.
The petitioner/judgment debtor deposited the award amount
after deducting a sum of Rs.14,370/- as TDS. Since, there
was shortfall of the award amount, the Executing Court has
issued attachment warrant on 20.12.2021. Being aggrieved
by the same, the petitioner has filed an application under
Order XXI Rule 26 read with Section 151 of CPC. The said
WP No. 100887 of 2022
application came to be dismissed by the impugned order.
Being aggrieved by the same, the judgment debtor is before
this Court.
3. The specific contention of the petitioner is that as
per the provisions of Section 194A(3)(ix)(ixa) of The Income
Tax Act, the judgment debtor has to deduct TDS on the
interest under an award of the Motor Vehicles Act.
Therefore, they have deducted TDS on the interest of the
award amount. However, this aspect has been considered by
this Court in MFA No.103954/2017 and this Court by order
dated 09.08.2018 relied on several judgments wherein it is
held as under:
" ..... granting compensation under Motor Vehicles Act
is a relief under welfare legislation and further held that
compensation awarded or the interest accruing therein
from the compensation cannot be subjected to TDS and
the same cannot be insisted to be paid to the tax
authorities since the compensation and the interest
awarded therein does not fall under the term ' income'
as defined under the I.T. Act".
WP No. 100887 of 2022
4. The Executing Court taking into consideration the
judgment of this Court in the aforesaid appeal, has rightly
rejected the I.A. filed by the petitioner/judgment debtor.
5. There is no error or illegality in the order passed
by the Executing Court. Hence, I decline to interfere with the
order passed by the Executing Court.
Accordingly, the writ petition is dismissed.
SD/-
JUDGE
kmv
