DIVISIONAL MANAGER Vs. NAGAPPA BHARAMA PARAMOJI

JUDGEMENT

(1.) In this writ petition, the petitioner has called in question the order dtd. 27/1/2022 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 dtd. 2/3/2021 in MVC No.513/2020 awarded compensation of Rs.8,92,000.00 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.14,370.00 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 Sec. 151 of CPC. The said 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 Sec. 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 dtd. 9/8/2018 relied on several judgments wherein it is held as under: