AKKAMMA W/O PURADAYYA Vs. THE REGISTRAR GENERAL HIGH COURT OF KARNATAKA, THE DISTRICT AND SESSIONS JUDGE AND THE CIVIL JUDGE (SR. DN.)

JUDGEMENT

(1.) THESE writ petitions have been filed by the claimants in Land Acquisition cases under Articles 226 and 227 of the Constitution of India praying for quashing the letter of District Judge, at Koppal, dated 02.09.2009 bearing No. 674/DCK/2009 vide Annexure -A addressed to Civil Judge, Sr. Dn., Koppal, Gangavathi, Yelburgi and Kushtagi to deduct 10% towards TDS while making payment of compensation for acquisition of immovable property exceeding Rs. 1 lakh with effect from 01.10.2004.

(2.) LEARNED Counsel for the Petitioners in these batch of writ petitions submits that learned District Judge, Koppal, erred in issuing the impugned direction though Section 194LA of the Income Tax Act, 1961, does not provide for deduction of 10% out of compensation payable towards acquisition of agricultural land towards TDS and the impugned direction has been issued contrary to law and without application of mind.

(3.) AS the matter is pertaining to deduction of TDS under the Income Tax, Sri. M.V. Sheshachala learned standing counsel for the Income Tax Department, who is present in the court is requested to assist the court.