GEETA JETHANI Vs. AIRPORT AUTHORITY OF INDIA

JUDGEMENT

(1.) THE key controversy revolves around the question, "Whether the T.D.S. is deductible on the compensation paid to the unfortune parents, whose child dies in an escalator maintained by an Airport Authority". This Commission vide its order dated 5.8.2004 allowed the complaint of the complainants/decree holders and directed the opposite party No. 1(AAI) to pay Rs.2,50,000/ - French Francs or its equivalent in Rupees alongwith interest @10% per annum from January 1, 2000 till the date of payment. The appeal was preferred before the Hon'ble Supreme Court, which was also dismissed on 31.1.2008. Thereafter, the instant execution petition was filed.

(2.) THE said compensation was granted because the young child Jyotsna Jethani met with a horrifying accidental death while getting out of escalator maintained by Airport Authority of India (AAI). Some amount was shown to have been deducted towards TDS. It was contended that opposite party No. 1 is not entitled to deduct the said amount towards TDS. As per the decision of the Supreme Court in the case of Haryana Urban Development Authority vs. Dev 2005 (9) SCC 497. During the pendency of this case, it also transpired that the opposite party, Airport Authority of India contended that once the TDS has been deducted, the opposite party, Airport Authority of India, is left with no option over the amount and the complainant can seek the refund of the same from the concerned authority.

(3.) CONSEQUENTLY, notice was issued to the opposite party -Income Tax authority. Smt. Shashi Bala, Inspector, Income Tax appeared on behalf of Income Tax Authority.