P.S. ABDUL REHMAN Vs. DISTRICT COLLECTOR

JUDGEMENT

(1.) INTERIM order dated 30.4.2013 is recalled and the writ petitioner is disposed of as hereunder: Petitioner says that they own land in Aluva West Village and a portion of their property was notified for acquisition under Section 4(1) of the Land Acquisition Act for the purpose of establishing Kochi Metro Rail Project. It appears that in those proceedings, District Level Purchase Committee was appointed and that the land owners had an option to sell their land on negotiated basis.

(2.) IN so far as the petitioner is concerned, they opted for negotiated sale and accordingly price was fixed at the rate of Rs.1,02,000/- per cent. The petitioner says that they now apprehend that the respondents are proposing to deduct 10% of the purchase value due under Section 194 LA of the Income Tax Act. It is contending that such a deduction is illegal in view of the law laid down by this Court in the judgment in Info Park Kerala v. Asst. Commissioner of Income Tax (2008(4) KLT 782), this writ petition is filed.

(3.) I heard the learned Government Pleader appearing for respondents 1 and 2 and the respective standing counsel appearing for respondents 3 and 4.