Gopinathan vs The District Collector
2021 Latest Caselaw 19307 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
            THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
    TUESDAY, THE 14TH DAY OF SEPTEMBER 2021 / 23RD BHADRA, 1943
                        WP(C) NO. 22039 OF 2014
PETITIONERS:

    1       GOPINATHAN, AGED 59 YEARS
            S/O.LATE VANIMUTHU CHETTIAR,
            RESIDING AT SREELAKSHMI,OPP.KERALA ARTS CLUB
            PAPPANAMCODE PO, THIRUVANANTHAPURAM 695 018.

    2       SREEKUMARI, AGED 50 YEARS
            W/O.GOPINATHAN,RESIDING AT SREELAKSHMI,
            OPP.KERALA ARTS CLUB ,PAPPANAMCODE PO,
            THIRUVANANTHAPURAM 695 018

            BY ADV SRI.AYYAPPAN SANKAR



RESPONDENTS:

    1       THE DISTRICT COLLECTOR
            COLLECTORATE, CIVIL STATION,
            KUDAPPANAKUNNU, THIRUVANANTHAPURAM 695 004.

    2       THE SPECIAL TAHSILDAR (LA)(NH)
            P.M.G.,THIRUVANANTHAPURAM 695 001.

    3       COMMISSIONER OF INCOME TAX (TDS)
            OFFICE OF THE COMMISSIONER OF INCOME TAX,
            KOWDIAR,THIRUVANANTHAPURAM 695 005

            BY GP SRI.K.M.FAISAL
            BY    SRI.JOSE JOSEPH, SC


     THIS   WRIT   PETITION   (CIVIL)   HAVING   BEEN   FINALLY   HEARD   ON
14.09.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 22039 OF 2014       ..2..




                       JUDGMENT

According to the petitioner, their land in

Sy.No.987/30 and shop building in Sy.No.987/22 in

Nemom Village was acquired for widening Karamana -

Kaliyikkavila Stretch (Stretch I, Reach IV from Vellayani

to Pravachambalam) of Thiruvananthapuram -

Kanyakumari National Highway and compensation was

arrived at under negotiated settlement without recourse

to the proceedings under the Land Acquisition Act and

therefore, no amount is leviable towards income tax.

2. The Division Bench of this Court in

Commissioner of Income Tax (TDS) v. Mackar Kunju

and Others [2021 (4) KHC 339] has held that TDS is

liable to be deducted even when compensation is arrived

at under negotiated settlement.

WP(C) NO. 22039 OF 2014 ..3..

The deduction of tax will be regulated in the light of

the said decision. The writ petition is closed. No order as

to costs.

Sd/-

MURALI PURUSHOTHAMAN JUDGE SB/08/09/2021 WP(C) NO. 22039 OF 2014 ..4..

APPENDIX OF WP(C) 22039/2014

PETITIONER EXHIBITS

EXHIBIT P1 COPY OF THE NOTICES (2 NOS) DATED 26/3/2013 ISSUED BY THE 2ND RESPONDENT

EXHIBIT P2 COPY OF THE NOTICES (2 NOS.) DATED 24/4/2013 ISSUED BY THE 2ND RESPONDENT

EXHIBIT P3 COPY OF THE JUDGMENT DATED 4/11/2013 OF THIS HONOURABLE HIGH COURT IN WPC NO.26926/13

EXHIBIT P4 COPY OF THE JUDGMENT DATED 3/6/2014 OF THIS HONOURABLE HIGH COURT IN WPC NO. 4209/14

EXHIBIT P5 COPY OF THE JUDGMENT DATED 3/6/2014 OF THIS HONOURABLE HIGH COURT INWPC NO. 25418/14