KOLLURI NASARAMMA Vs. M.ANJANEYULU

JUDGEMENT

(1.) This revision petition is filed questioning the order, dated 24-12-2013 passed in E.P.No.45 of 2013 in MOVOP No.290 of 2010 by the I Additional District Judge, Ongole.

(2.) The order arises out of a case relating to a deduction made towards income tax by the Insurance Company while complying with the judgment and decree of the court below.

(3.) The petitioners-decree holders filed MVOP No.290 of 2010. The said OP was decreed, but the 2nd JDR which is a Insurance Company did not deposit the entire amount. There was a shortfall of Rs.18,471/-. Therefore, the application was filed under Order XXI, Rule 46 CPC claiming appropriate reliefs. In reply thereto, the Insurance Company-2nd JDR filed counter stating that there is a compliance with the order of the court. In addition, they state that as per the statute, they are bound to deduct the income tax at source. Therefore, they have deducted the said sum and paid the balance amount to the court. Hence their contention is that there is no shortage.