MUKESHKUMAR RAMANLAL DESAI Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Rule returnable forthwith. Mr. Siddharth Rami, learned Assistant Government Pleader waives service of notice of Rule for and on behalf of respondent Nos.1 and 2, while Mr. M.G. Nagarkar, learned counsel waives service of notice of Rule for and on behalf of respondent No.3 - Gujarat Industrial Development Corporation.

(2.) With the consent of the learned advocates for the respective parties, this petition is taken up for hearing today together with Civil Application.

(3.) By way of present petition, under Articles 14 and 226 of the Constitution of India, the petitioners whose lands were acquired by the respondent - Corporation were paid compensation, however, by deducting the amount of income tax known as Tax Deducted at Source (for short, hereinafter referred to as 'TDS'). It is the case of the petitioners that the amount deducted as TDS is contrary to law and contrary to the judgment passed by the Division Bench of this Court in the case of Movaliya Bhikhubhai Balabhai v. Income Tax Officer (TDS ) reported in 2016(388), ITR 383 (Guj.).