Karnataka High Court
Controller Of Finance vs M/S Hegde And Golay Pvt Ltd on 14 February, 2024
Author: P.S.Dinesh Kumar
Bench: P.S.Dinesh Kumar
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NC: 2024:KHC:6377-DB
WA No. 958 of 2022
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 14TH DAY OF FEBRUARY, 2024
PRESENT
THE HON'BLE MR P.S.DINESH KUMAR, CHIEF JUSTICE
AND
THE HON'BLE MR JUSTICE T.G. SHIVASHANKARE GOWDA
WRIT APPEAL NO. 958 OF 2022 (LA-KIADB)
BETWEEN:
1. CONTROLLER OF FINANCE
KARNATAKA INDUSTRIAL AREA
DEVELOPMENT BOARD, AT 49
4TH AND 5TH FLOORS EAST WING
KHANIJA BHAVAN, RACE COURSE
ROAD, BENGALURU 560 001
2. KARNATAKA INDUSTRIAL AREA
DEVELOPMENT BOARD AT 49
4TH AND 5TH FLOORS, EAST WING
KHANIJA BHAVAN, RACE COURSE
ROAD, BENGALURU 560 001
REP BY ITS COMMISSIONER
NOTE: NO SUCH POST
REP BY ITS CEO AND EM
3. SPECIAL LAND ACQUISITION AUTHORITY
Digitally signed by KARNATAKA INDUSTRIAL AREA DEVELOPMENT
MALA K N BOARD, METRO RAIL PROJECT MAHARSHI
Location: HIGH COURT ARAVINDA BHAVAN, Ist FLOOR, NRUPATHUNGA ROAD
OF KARNATAKA BENGALURU 560 001, REP. BY ITS ACQUISITION
OFFICER
...APPELLANTS
(BY SRI.K.K. CHYTHANYA, ADV. FOR
SRI. BOREGOWDA D., ADV.)
AND:
1. M/S HEGDE AND GOLAY PVT LTD
(FORMERLY KNOWN AS HEGDE AND GOLAY LTD)
HAVING ITS REGISTRED OFFICE AT 8TH MILE
KANAKAPURA ROAD DODDAKALASANDRA
BENGLAURU 560 062 REP. BY ITS MANAGING
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NC: 2024:KHC:6377-DB
WA No. 958 of 2022
DIRECTOR RASHME HEGDE GOPI
2. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS)
6TH FLOOR, UNITY BUILDING ANNEXE, P.KALINGA RAO
ROAD, MISSION ROAD, BENGALURU - 560 027
...RESPONDENTS
(BY SRI.G.VIKRAM, ADV. FOR C/R-1;
SRI.SUSHAL TIWARI, ADV. FOR
SRI. E.I.SANMATHI, ADV. FOR R2)
THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE
KARNATAKA HIGH COURT ACT, 1961 PRAYING TO 1.ALLOW
THE WRIT APPEAL AND SET ASIDE THE ORDER DATED
02.08.2022 PASSED BY THE LEARNED SINGLE JUDGE IN THE
W.P. NO. 22773/2021 (LA-KIADB), AND ETC.
THIS APPEAL, COMING ON FOR PRELIMINARY HEARING,
THIS DAY, CHIEF JUSTICE, DELIVERED THE FOLLOWING:
JUDGMENT
The KIADB1 is before this Court challenging the
order dated 02.08.2022 passed in Writ Petition
No.22773/2021 (LA-KIADB).
2. Heard Shri K.K.Chythanya, learned Senior
Advocate for appellant/KIADB, Shri G.Vikram,
learned Advocate for caveator/respondent No.1 and
Shri Sushal Tiwari, learned Advocate for respondent
No.2/Commissioner of Income Tax.
Karnataka Industrial Area Development Board
NC: 2024:KHC:6377-DB
3. The KIADB had allotted land to respondent
No.1. It was acquired for the METRO Project. The
Land Acquisition Officer has assessed the
compensation at Rs.13,68,60,419/- and paid a sum
of Rs.12,31,74,377/- to KIADB. KIADB made it over
to respondent No.1 after deducting Rs.1,36,86,042/-
as TDS and this amount was lying with the Income
Tax Department in the name of KIADB.
4. After arguing the matter for some time,
learned Advocate on both sides agree on following
terms:
(i) The Special Land Acquisition Officer of the
KIADB shall correct the No.PAN AADCH3941F in
respect of TDS with that of respondent No.1 within
two weeks from today;
(ii) Respondent No.2/Commissioner of Income
Tax shall process the refund and make the payment
in an outer limit of 12 weeks to respondent No.1
NC: 2024:KHC:6377-DB
together with statutory interest, if any, payable in
accordance with law.
The Writ Appeal stands disposed of.
Sd/-
CHIEF JUSTICE
Sd/-
JUDGE
KNM
CT:HS
