IN THE HIGH COURT OF' KARNATAKA AT BANGALQRE
DATED THIS THE 2661 DAY 0;? JUNE 2QfJ§ ".,
BEFORE
THE HON'BLE Mr. JUSTICE MIT
WRYI' PETITION Nos.15852-1§'§8S"..5'.'_OVI3'
BETWEEN
1
SR1 s 91 YUVARAJA
s/0 G HANUMANTHAPPA, -.
AGED ABOUT 35 YEARS, 5 ' ~
R/O NO."1860/186, '-
am (moss, LAEOUR COLONY;
DAVANGERE' , . - g 1
PROP: sag I\5AF _?U'I'H_I ELEQTRZCALS
SR1 PRAKE;-Sit! Y G sfcijjv. Gov: BASAPPA
R/A%_7TH.}v;;RD, IVIEGALAPET,
A?PEI<"SQfHOOL;'{NEAR),
HARAPAN1?x--ft§ A.L'Lz«-5'%:=3 131, . j
DAVANGERE ~D'IS'I'. " _
PR0:-'3: SR1 FRA2~:AsI-1" 'F_._1§E('3'FRICALS
_E?«RI MA'£;Aj*m; 1$i£::*rAD,
.. «.;S/ 0 PU'I'FA'E?I¥'A EVJOTAD,
- AGED ABOUT 3'6'"fEARS
R/RSHESHAGIRI HANAGAL TALUK,
A " '' wIsiA5.(£%;§~zI'~r;»:s?1'.
PR"C)f?:_'SR}V'MALATHESHA ELECTRICALS WORKS
sRz~m§§MAN REDDY, 3/0 NARASA REDDY,
.5939 ABOUT 57 YEARS
R/A ~7'I'1~: WARD, MEGALAPET,
I 4_ HARAPANA HALL}-583 131
DAVANGERE DIST.
" PROP: MfS'I'IRUMALA ELEC'FRICA.LS'
SR1 J NIRANJANA, S/O J HALAPPA,
AGE§ ABOUT 52 YEARS
Rffi ANAVATTI-57'? 413,
SIHMOGA DEST.
PROP: ASHWINI ELECTRICALS
SR3 H M VEJAYA KUMAR,
SIC H MALLEKARJUNAPPA
AGED ABOUT 32 YEARS
R/A NO. 10, MATHRUSHREE NILAYA,
GANDHARVA NAGAR,
NEW MANDH
SHIIVIOGA
PROP: M/S H M POWER ASSOCMTES.
I4.'.7f:'I'1*1VoN Eiés.'_.'
{By Sri 'I'.R.SUBBANNA, sR.cc>U1~Isgs';L"1I°::)R sip: fix?
WDYULATHA M/' S SIVAN 85 SW}
AND :
1 K P T c L
CAUVERY BHAVEN, IBANGAJ-_.C_)RE_V
REPI'. BY yrs MA:p:egG1Nra"Di:e_2;cT<;3R,
2 FINANCIAL ADVISOR, '(Z-'~.8sR'},;
KPTCL, CORPORATE 'o.§?1«'1c§;, V ; .. ~
7TH FL0o'R,__cAL:VE§<3*.BEAVAN, -
BANGALORE'
TL 8: ss blvxszofm,
:3 EXECUTIVE m"1v1sI0N.A * " '
KPFC-mnmooa %%%%%
5 EXECi}"i'i_VE1.EN(Z%INEER ELECTRICAL,
- '=':_*L"esT 33 13msI0:_v,"
K:?1x:*L,.TALA§3uPjm, SAGAR TALUK
sI~{iM0GA DIST'.
*5 [UNION QFVENDIA
" ~ 1. R*EPRESEESI'1'EB BY COMMISSIONER GP
' m<:oME TAX (TBS; CENTRAL REVENUE
BUILDEIG, QUEENS man,
._gBA.N<3AL0RE 1
' % RESPONDENTS
V ‘ {B:y?’$:-i i~1.v.DEvAi2AJ, ADV. FOR SR1 N K GUPTA Fore mms;
THESE WI-‘S FILEXD UNDER ARTICLES 226 AND 2’27 OF’
THE CONS’I’ITU’I’iON OF INDIA PRAYING ‘TO QUASH THE LETTER
DT. 5.2.2009 OF THE 2ND RESPONDENT, AT ANNEX~B TO THE
WRIT PETITION.
3. when the matter is
Mr.M.V.Ses21achaIa, learned standing
for the income tax d€§)aI’tIIl6I’1.f;>AA>§’J}bII1’§”?;S’ *
regard to the decisions rendefegi :”
interpreting Section 195(3)”ef’¢;1e seems e
to make necessary ” VAVV.V’::issessi:<1g
authority and the consider the
request of tléhueé '2 ..26% as tax at
source. considered and
diSp0Sefi'evOi':' 'tf1e':%.1;jz:it ~is..fiot maintainable.
4;' 1,;L4havev~.fiee.1§i4Mf;'F.R.Subbanna, learned senior
coggisel. . for the petitioner and
}.'[tf§}*i.i*;Seshachafe; learned counsel appearing fer the
well as Mrflevara} for Mr.N.K.Gupta,
In &eed.; {he Apex Court in almost identical cases has
obserireti thus:
” ‘the purpose cf Sub»-«Section (1; of seam 195 s to
see that on the sum which is chargeable under
Section 4 of the Act, for levy and collection of
income-tax, the prayer should deduct income tax
thereon at the rates in force, if the amount is to befi
‘ethereefizntjefere making payment. ‘
iii’t;Eie case on hand, it is to be noticed that the
1 . geJt;a:i;m.e:-s in these writ: petitions have not made any
,,.,,.e,%§.1′}fp.iieau’on as observed by the Apex Court. fl
paid to a nan-resident. The said provisior:.__is for
tentative deduction of income-tax thereon. to
regular assessment and by the bf
income-tax, the rights of the we
manner, adversely afi”ecteci’ 1′. A’
the payee or recipient
sections 195(2), 19S(3;eV%%waee.1§z
which is required to beagma is to fize’ an
for by that such
sum would notflkie’ in the case of
the recipient, offer’ the appropriate
or for grant
of “the recipient to receive
the V pftax, or deduction
of rate. On such
detennmatz}m, ‘théfgpproprazte rate could be
4. the 13′ no such application is
on sum is to be deducted and
obligation of the person
reS;::e§teribZe’.v’;}Z;5f paying such ‘sum’ to deduct tax
5. Mr.Subban11a, learned senior Counsel submits
that if some time is granted to make
application, they would make such
however, with a rider that the
considered, the tax be deducteo-_at so: if
6. Mr.M.V.Seshacha1é;.:Iea1’I1e<i eobmits V
that the appficafiofi; coneidered in
accordance with law. '
:;f;e__ foflowifijzg 'order is passed:
necessary application
of four weeks from today to the
. ., aéeessirig officer.
V. The aeéessing ofiicer shall consider the
‘ .:. f:–«._,:aopi,ieafion at the earliest. Till the applications
‘ considered and an order is passed, the
z 1 respondents shall deduct only 2.26% as TBS.
Petitions disposed of accordingly.
AI/~
Sdfz-.2
Ifdii