Mohammad Salahuddin vs Special Deputy Collector
2021 Latest Caselaw 20962 Ker

           IN THE HIGH COURT OF KERALA AT ERNAKULAM

                            PRESENT

        THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

 WEDNESDAY, THE 6TH DAY OF OCTOBER 2021 / 14TH ASWINA, 1943

                    WP(C) NO. 21269 OF 2021

PETITIONERS:

    1     MOHAMMAD SALAHUDDIN
          AGED 70 YEARS, S/O. MOHAMMED KUTTY,
          SHIRAZ,
          KAYAMKULAM P.O, KEERIKKAD PART,
          ALLEPPEY - 690502,
    2     FELIX BABU
          AGED 70 YEARS, S/O. ABROSE FERNS,
          FERNS LAND, CURZON NAGAR - 165,
          CUTCHERY JUNCTION, CUTCHERY P.O,
          KOLLAM - 691013.
    3     LAZARUS ALOYSIUS,
          AGED 78 YEARS, S/O. SEBASTIAN LAZARUS,
          MARIYALAYAM, SAKTHIKULANGARA,
          KOLLAM - 691581.
          BY
               ADV.P.SATHISAN
               ADV.DONA AUGUSTINE


RESPONDENTS:

    1     SPECIAL DEPUTY COLLECTOR
          LAND ACQUISITION (NH), COLLECTORATE,
          CIVIL STATION WARD,
          ALLEPPEY P.O, PIN - 688001.
    2     SPECIAL DEPUTY COLLECTOR
          LAND ACQUISITION (NH),
          COLLECTORATE, CIVIL STATION ROAD,
          CIVIL STATION P.O,
 W.P.(C) No.21269/21
                                 -:2:-

              KOLLAM - 691013.
      3       STATE OF KERALA,
              REPRESENTED BY ITS SECRETARY
              PUBLIC WORKS DEPARTMENT, SECRETARIAT,
              THIRUVANANTHAPURAM P.O, PIN - 695001.
      4       PROJECT DIRECTOR
              NATIONAL HIGHWAYS AUTHORITY OF INDIA,
              PROJECT IMPLEMENTATION UNIT, TC 36/414(5),
              KOYIKKAL VEEDU,
              KAVU LANE, PALKULANGARA P.O,
              THIRUVANANTHAPURAM - 695024.
      5       UNION OF INDIA,
              REPRESENTED BY SECRETARY,
              MINISTRY OF ROAD TRANSPORT & HIGHWAYS,
              GOVERNMENT OF INDIA, CENTRAL DELHI P.O,
              NEW DELHI - 110001.
      6       DIRECTOR GENERAL (ROAD DEVELOPMENT) & SPECIAL
              SECRETARY,
              ROOM NO. 213, MINISTRY OF ROAD TRANSPORT &
              HIGHWAYS,
              TRANSPORT BHAVAN, 1, PARLIAMENT STREET,
              CENTRAL DELHI P.O,
              NEW DELHI -110001.
      7       PROJECT DIRECTOR,
              NATIONAL HIGHWAYS AUTHORITY OF INDIA (HEAD
              OFFICE),
              DWARAKA SECTOR 10, SOUTH WEST DELHI P.O,
              NEW DELHI - 110075.
      8       CHARIMAN
              NHAI, G-5 & 6, SECTOR -10,
              DWARAKA, SOUTH WEST DELHI P.O,
              NEW DELHI - 110075.
      9       PRINCIPAL COMMISSIONER OF INCOME TAX
              C.R. BUILDING, I.S. PRESS ROAD,
              ERNAKULAM NORTH P.O, COCHIN - 682018.


              SMT.I.SHEELA DEVI,SC, NHAI
              SRI.CHRISTOPHER ABRAHAM,SC, TAX,
              SMT.SABEENA.P.ISMAIL,GOVT. PLEADER
              SRI.P.VIJAYA KUMAR,ASGI
 W.P.(C) No.21269/21
                                    -:3:-



       THIS     WRIT    PETITION    (CIVIL)    HAVING    COME    UP    FOR
ADMISSION       ON    06.10.2021,   THE     COURT   ON   THE    SAME   DAY
DELIVERED THE FOLLOWING:
 W.P.(C) No.21269/21
                                         -:4:-


                         BECHU KURIAN THOMAS, J.
                         -----------------------------------------
                            W.P.(C) No.21269 of 2021
                         ----------------------------------------
                      Dated this the 6th day of October, 2021

                                    JUDGMENT

The land belonging to the petitioners are being subjected to

acquisition by the respondents for widening the National Highway

under the National Highways Act as per the provisions of Act 30 of

2013. Petitioners apprehend that during the course of payment of

compensation, deduction of tax at source may be effected. The

apprehension is based on the press release Ext.P5, wherein it is

stated that TDS may be deducted from the compensation payable.

2. Adv.Christopher Abraham, learned Standing Counsel for the

department fairly submitted that the language of section 96 of Act 30

of 2013 is very clear and unambiguous, that, the compensation

receivable by the land owners are not subjected to any tax liability

including capital gains. He further submitted that, in view of the

aforesaid statutory provisions, there is no scope for any

apprehension regarding the tax deducted at source from the

compensation payable. According to the learned Standing Counsel, W.P.(C) No.21269/21

the said provision applies even in the case of acquisitions under the

National Highways Act, in view of the notification issued on

28.08.2015, a copy of which is produced as Ext.P3.

Recording the aforesaid submission and the propositions as

stated above, this writ petition shall stand closed.

Sd/-

BECHU KURIAN THOMAS JUDGE vps W.P.(C) No.21269/21

APPENDIX OF WP(C) 21269/2021

PETITIONER'S/S' EXHIBITS EXHIBIT P1 TRUE COPY OF THE RELEVANT EXTRACT OF THE 3A NOTIFICATION DATED 15.02.2018 PUBLISHED IN MATHRUBHUMI NEWS DAILY DATED 10.03.2018.

EXHIBIT P1(a) TRUE COPY OF THE RELEVANT EXTRACT OF THE 3A NOTIFICATION DATED 25.06.2019 BEARING NO. SO 2113(E).

EXHIBIT P2 TRUE COPY OF THE RELEVANT EXTRACT OF THE 3D NOTIFICATION DATED 12.02.2019 BEARING NO. SO 817(E).

EXHIBIT P2(a) TRUE COPY OF THE RELEVANT EXTRACT OF THE 3D NOTIFICATION DATED 09.06.2020 PUBLISHED IN MALAYALA MANORAMA DAILY NEWS PAPER DATED 17.07.2020.

EXHIBIT P3 TRUE COPY OF THE RELEVANT PORTION OF NOTIFICATION DATED 28.08.2015 IN SO NO. 2368(E).

EXHIBIT P3(a) TRUE COPY OF THE PRESS RELEASE DATED 28.08.2015 ISSUED BY PRESS INFORMATION BUREAU, GOVERNMENT OF INDIA, MINISTRY OF RURAL DEVELOPMENT.

EXHIBIT P4 TRUE COPY OF JUDGMENT OF THIS HON'BLE COURT IN WP(C) NO. 1908 OF 2019 DATED 31.05.2019.

EXHIBIT P4(a) TRUE COPY OF JUDGMENT OF THIS HON'BLE COURT IN W.A NO. 1528 OF 2016 DATED 08.08.2016.

EXHIBIT P5 TRUE COPY OF THE NEWS PAPER REPORT DATED 23.09.2021 IN MATHRUBHUMI DAILY. EXHIBIT P6 TRUE COPY OF THE CIRCULAR NO. 36/2016 DATED 25.10.2016 ISSUED BY CENTRAL BOARD OF DIRECT TAXES.