UNITED INDIA INSURANCE CO. LTD Vs. DINESHWAR DAS

JUDGEMENT

(1.) This civil revision preferred under Sec. 115 of the CPC is directed against the impugned order dtd. 25/2/2020 by which the Motor Accident Claims Tribunal, Jashpur in M.A.C.T. Execution Case No.10 of 2013 has directed the applicant-company to deposit 51,416/- holding that Rs. amount towards T.D.S. (Tax Deducted at Source) has been deducted illegally from the award amount, which was awarded to the claimants / non-applicants herein.

(2.) The aforesaid challenge has been made on the following factual backdrop:-

(3.) Mr. B.N. Nande, learned counsel for the applicant, submits that the learned Claims Tribunal is absolutely unjustified in directing the amount of TDS 51,416/- which has been Rs. deducted towards interest to be deposited by the impugned order as 8,32,000/- with 9% interest from the date of filing Rs. of application i.e. 4/3/2013 was awarded and the interest amount on the said amount comes to 2,57,078/- on which Rs. 20% TDS has been deducted as per Sec. 194A(3)(ix) and (ixa) of the Act, 1961, which is strictly in accordance with law and the impugned order is liable to be set aside. In support of his case he would rely upon the decision of the Madhya Pradesh High Court in the matter of Oriental Insurance Company Limited v. Kala Bai and Others,2020 SCC OnLine MP 4673.