EN THE HIGH COURT' OF KARNATAKA AT BANc§A1,oRE
DATED THIS THE 2613 DAY OF JU1m~2r;(§%;: " %
BEFORE H n 1T
THE I~{0N'BLEI Mr. J ' ( 7
WRIT PETITION Nos.VM'--%}28-&1=:1~é'l 4{) oF;2_»:3;Q9'rP-jTi% f »
BETWEEN
I
SR1 M SHIVAKUMAR _ V,
sm (3. MALLESHAPPA,
1:2/0 NO. 1162, 2199 MAIN, 'V V
?'I'I-I moss, V1N;OB"HA. ;~,z9.'g5:~*e_,
DAVAl§EA'C?s§;I?E. '
FROQ :gREjE.'fr;~1,m. g-3j;};)C'E'_E€I{;Ai,S;'WV--
SRI.1i{,T;iAf3AVfN';i)«S;/'§¥.I€;T'.'SWf3MY,
,.AGE.D'z%£3OU€B41"'YE}ARS " V V
R/o.sRI»,G:;Rm3EvA.VNz1.A_vA
'NEAR BB0joFF1cE,_cHALLAKERE
CHITRAEDURGA. _DIST .'~ .
PRVQE:-:qsATH:e'usHV1}&';3E ELECTRICALS,
1 ' '' $R£.U:LmAs'1§eg,<3;U ELECTRICALS,
s_R;;r§é£.aujL1:<ARJuNA A KOTEHAL. s/ O.K.H.A.JJAPPA
AGE-E}"ABOU'? 45 YEARS
' .. Ri~_O.NO.6'?8E/66, 67',
3..-F?I.NA§?ADHAMUNI NILAYA
3RD CROSS, 4TH MAIN, 2ND STAGE,
SI-IIVAKUMARA SWAMY LAYOUT
DAVANGERE
PRORSHAYADFEI ELECTRECALS 85 CONSTRUCTION
SRI.T.NAC}ARAJ S] OTIPPE RUDRAPPA
AGED ABOUT 36 YEARS
R/O.'I'I--i1%LLAK, CHALLAKERE TALUK,
NEAR RAJLWAY S'I'A'I'¥ON
CHITRADURGA DISTRICT
PR{)P:SI~EARA¥3I-IA ELECTRICALS
I0
SRI.T.SHIVANNA S/O.'I'HIMMANNA.B.
AGEE ABOUT 40 YEARS,
R/O.KURU[)IHALLI , BALANAHALLI POST
CHALLAKERE TALUK
CHITRADURGA EXSTRICT
PROP:PAVf'¥'i-IRA ELECTRICALS
SRLM. MSIDDAPPA S] O.THiMi\dAPPA
AGED ABOUT 55 YEARS
R]O.{)ODDAMALLAPURA POST A " '
CHANAGII-'21 TALUK, DAVANGE}¥E"'D'IST
SRi.B.M.NAGARAdAPPA. s;o.8;;'M.n}%_RU'TH§
AGED ABOUT 59 YEARS _ = _ '
R/O.NO.1 147, 'r.B.ExTEr:s1=c2r¢, DAVANGERE
PROP: swama ELECTRZCALS, *
AGED mom' ?1Y.I3*.ARs --_ , . " ._
R/0.RAMP'URA, MUiA1{:1.I..MIJEU TALUK' ,
CHITRADURGA D1sf;f,_ PROP; s.s.ENQ1m;E--:es
SRI.D.N.L.AKSHMANA SjO.NAC.§_AP§A_._
SfE~?i'.'RAVijNDRfi; R. ex/,0..RAN'GAMUTHA:AH .K
AGEDA;{3£:§{}jI'V3V1Y.EA£2S _ --
R10;-NLSARGA-~ NILAYA ~ '
'?'I"H GROSS, 's§jAr~¥rH:'m;GAR
DODDABALLAPURAV-"S61 203
_ PROP ~s. 12.:e: V 37;C'PRlCALS
- _ 1 1..f s1§i'.cHA2sa35;§2A$;I«;ra'DRA.N. S] <1). KARIBASAVANA GOWDA
AGED ':'.BOU'I' 49 YEARS
' R10~.%1?a1~x_1, 2240 MAIN
T2.1s:';:r»_ CROSf+},VIN{}8HANAGAI?
..,'DAVA;NG'ERE, PROP: I\¥.C.ELE{3'I'RiCALS
12
sRi.méAv;KUMAR S] 0. sHARA1~:A.P§»A
AGE'-D ABOUT 35 YEARS
Rf0.1'?81[1,2ND MAIN
A' ' 2N1) cRoss,vzN0E3HANAGAR
DAVANGERE, PROP : MAHESH ELECTRICALS
SRLA.P. RADHASWAMY S] OAR. PANDURANGAPPA
R]'O.NC).51,GKW LAYOUT
VIJAYANAGARBANGALORE - 560 040
PROP : AURSON ELECTRICALS PETITIONERS
(Ey Sri T.R.SUB3ANNA, SRCOUNSEL FOR Smt : 83 V
VIDYULATHA M/S Si'/AN 85 SN, ADVS.) '
deducted at source was only 2.26% from the V. of
contractors for income tax purpose under H
of the Income Tax. It appears,
Corporation has all of a sucldeié
deducting 30.30% towards
appears, the said deducfief1«._js_VV 011" bsgsis of a
-- 5«u§'se9'2 We KPTCL,
cemmumcatxon xssueri
that the tax deductedV--vna.i;'s ':.be 10.30% as
eentemplsteéi efgtlle Act. Aggrieved
by the'_saV»iEcis. unilaterally taking
the fate of 'PBS from 2.266% to
10.300/2
;, ‘fee is filed.
On Mr.M.V.Seshacha_1a has entered
. ap§;ears:nee§
3; the matter is taken up,
V –V learned standing counsel appearing
‘A for. income tax department submits that having
to the decisions rendered by the Apex Court,
V’ wizlterptretixlg Section I95(3) ef the Act, the petitioners are
to make necessary application before the assessing /3
authority and the assessing authofity shall consider the
requcst of the f,)61Ziti()i}(?.1’$ for deducting 2.26% as at
source. Until the said application is
di5P0sed of, the writ pcfition is not
4. I have heard Mr.T.R.St;b”bann;ag_4’A.is§§f%is(% sst1ié;*«KV’
counsel apgmaring for fizs A’
Mr.M.V.Seshachala, the V
resmndent as ‘W611 for “Mr’.’N;”f3(.Gupta.
Indeed, the Apex cases has
obssméd’s”t}1V.1::§:s: _
?”z.né (1) of Section 195 is to
see’ gm ‘the which as chargeable under
tfw Act, far levy and coflection of
_ payer should deduct income tax
. the rates in force, gfthe amount is to be
j_2′:§?’Vd nonwesident.’ The said pmvision is for
deduction of inconuzwtax thereon subject to
.:*’e:-gala)” assessment and by the deduction of
in.come–tax, the rights of the parties are not, in any ‘
mwmer, adversely cyffected. Further, the rights of
the payee or recxgpient are fully sqfeguarded under
seciions 195(2), 195(3) and 19?. The only thing
which is required to be clone is to file an applzmnaiion
for determination by the Assessing (wiser that such ;/9
./
J’
Consequently, the following order is ._
(1) Petitioners shall make 4_
within a period of four Weeks tag; 2 u
assessing officer.
(2) The assessing kj j’;-,di§§3ider”: the”
appficafionat the. _ _ afipficafions
are considtéréti’ ‘ is passed, the
2.26% as TDS.
Peti.[iOi1s bf accardangly. .
Sd/1.
Judge