SHIVAJIRAO Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) Petitioners contend that tax has been deducted at source on the entire amount of compensation awarded towards the land, in Land Acquisition proceedings. According to Mr. Kale, the interest means, 'interest awarded only under Sec. 34 of the Land Acquisition Act, 1894 ( for short 'the Act') and interest awarded by the Court under Sec. 28 of the said Act, cannot be looked into.

(3.) Learned Assistant Solicitor General disputes this. He submits that deduction has actually been done only on interest and he further contends that there is no distinction between the interest granted under Sec. 28 and under Sec. 34 of the Act.