PIARA SINGH Vs. STATE OF HARYANA

JUDGEMENT

(1.) THIS order shall dispose of CWP Nos. 12294 and 12314 of 2012 as according to the learned counsel for the petitioners, the facts and issue involved herein are similar. For brevity, the facts are extracted from CWP No.12294 of 2012.

(2.) THE petitioners in the instant writ petition are seeking a writ of mandamus directing respondent No.2 to release the amount of Rs.61,56,030/- along with interest at the rate of 18% per annum deducted at source from the amount of enhanced compensation of acquisition of agricultural land payable to them and deposited with respondent No.4. Further, a prayer has been made for quashing Form 16-A dated 24.6.2008 (Annexure P-3) whereby the respondents have illegally and in contravention of Section 194A of the Income Tax Act, 1961 (in short "the 1961 Act") have deducted the aforesaid amount at source from the amount of enhanced compensation of the agricultural land acquired.

(3.) LEARNED counsel for the petitioners submitted that the petitioners were entitled to refund of the deduction of tax at source in respect of the amount received by them on account of enhanced compensation on acquisition of the agricultural land. Reliance was placed upon the Division Bench judgments of this Court in CWP No. 9912 of 2009 (Risal Singh and another v. The Union of India and others) decided on 11.1.2010 (Annexure P-5) and CWP No. 16549 of 2010 (Bikramjeet Sood v. State of Punjab and others) decided on 15.9.2010 (Annexure P-6).