NATIONAL INSURANCE CO. LTD. Vs. RAMATHAL

JUDGEMENT

(1.) PETITIONER challenges the direction issued by the Motor Accidents Claims Tribunal, Ottapalam directing the petitioner to pay a amount of Rs. 14,739/ - recovered as tax deducted at source (TDS). No specific reason has been stated by the Tribunal while passing the said order, which is reflected in Ext. P3 proceedings sheet. The petitioner who has indemnified the loss suffered by the owner of the vehicle, has deposited the compensation before the Tribunal, after deducting income tax on the interest. The amount had been paid to the Income -tax Department and necessary TDS certificate was produced before the Tribunal.

(2.) WITHOUT considering the validity or otherwise of the direction so made, the Tribunal had passed the impugned order on 10.11.2009.

(3.) SECTION 194A of the Income -tax Ac, 1961 is the relevant provision. Subsection (1) reads as under: