{"id":87855,"date":"2008-10-15T00:00:00","date_gmt":"2008-10-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/patel-vs-state-on-15-october-2008"},"modified":"2018-11-10T05:05:52","modified_gmt":"2018-11-09T23:35:52","slug":"patel-vs-state-on-15-october-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/patel-vs-state-on-15-october-2008","title":{"rendered":"Patel vs State on 15 October, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Patel vs State on 15 October, 2008<\/div>\n<div class=\"doc_author\">Author: Mohit S. H.N.Devani,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nSCA\/11051\/2008\t 3\/ 5\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nSPECIAL\nCIVIL APPLICATION No. 11051 of 2008\n \n\nwith\n \n\nSPECIAL\nCIVIL APPLICATION No. 11052 of 2008\n \n\n \n==========================================\n\n\n \n\nPATEL\nSHAMBHUBHAI RAOJIBHAI - Petitioner(s)\n \n\nVersus\n \n\nSTATE\nOF GUJARAT &amp; 2 - Respondent(s)\n \n\n=========================================\n \nAppearance : \nMR\nSHITAL PATEL for MR AJ PATEL for Petitioner(s) :\n1, \nMR APURVA DAVE, ASSTT. GOVT PLEADER for Respondent(s) : 1 -\n3. \nRULE NOT RECD BACK for Respondent(s) : 1 -\n3. \n==========================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR. JUSTICE MOHIT S. SHAH\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS.JUSTICE H.N.DEVANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 15\/10\/2008  \nORAL ORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR. JUSTICE MOHIT S. SHAH)<\/p>\n<p>\tMr.Shital<br \/>\nPatel, learned counsel for the petitioners in both these petitions<br \/>\nsubmits that when small parcels of the petitioners&#8217; lands were<br \/>\nacquired, after the possession was handed over by the petitioners,<br \/>\nthe amounts of compensation were deposited after a long time, but the<br \/>\nincome tax was deducted at source from amount of compensation with<br \/>\ninterest in an illegal manner.\n<\/p>\n<p>[2]\tThe<br \/>\nparticulars of the relevant amounts are as under:\n<\/p>\n<p>S.C.A. No.<\/p>\n<p>Claimant with LAR No.<\/p>\n<p>Date of taking possession<\/p>\n<p>Interest payable upto <\/p>\n<p>Total interest payable from date of taking<br \/>\n\t\t\t\tpossession <\/p>\n<p>Income tax @ 10.3% [TDS]<\/p>\n<p><span class=\"hidden_text\">1<\/span><\/p>\n<p><span class=\"hidden_text\">2<\/span><\/p>\n<p><span class=\"hidden_text\">3<\/span><\/p>\n<p><span class=\"hidden_text\">4<\/span><\/p>\n<p><span class=\"hidden_text\">5<\/span><\/p>\n<p><span class=\"hidden_text\">6<\/span><\/p>\n<p>11051\/08<\/p>\n<p>Patel Shambhubhai Raojibhai<\/p>\n<p>LAR No.3811\/99<\/p>\n<p>28.10.1997<\/p>\n<p>31.3.2008<\/p>\n<p>64,534\/-\n<\/p>\n<p> 6,647\/-\n<\/p>\n<p>11052\/08<\/p>\n<p>Merubhai Khumansinh &amp; few<br \/>\n\t\t\t\tothers<\/p>\n<p>LAR No.619\/93 <\/p>\n<p>26.11.1990<\/p>\n<p>31.12.2004<\/p>\n<p>13,745\/-\n<\/p>\n<p>1,473\/-\n<\/p>\n<p>[3].\t\tMr.Patel<br \/>\nrelies on the decision of the Hon&#8217;ble Supreme Court in the case of<br \/>\n<a href=\"\/doc\/19621763\/\">Rama Bai v. Commissioner of Income Tax, A.P.,<\/a> (1990)<br \/>\n181 ITR 400 = 1990 Supp. SCC 699, in support of his contention that<br \/>\nwhile applying the provisions of Section 194A of the Income Tax Act,<br \/>\n the interest amount is required to be spread over the<br \/>\nentire period for which the interest is calculated;<br \/>\nbut respondent No.2 Officer has deducted income tax at source being<br \/>\namounts of Rs.1,375\/- and Rs.6,647\/-, without considering either the<br \/>\nprovisions of Section 194A of the Income Tax Act, 1961 and the<br \/>\naforesaid binding judgement of the <a href=\"\/doc\/19621763\/\">Hon&#8217;ble Supreme Court.  In Rama<br \/>\nBai v. Commissioner of Income Tax, A.P.<\/a> (supra),<br \/>\nthe Apex Court has held that, interest on enhanced<br \/>\n compensation for land compulsorily acquired under the Land<br \/>\nAcquisition Act, 1894, awarded by the Court on a reference under<br \/>\nSection 18 of the Act or on further appeal  has to be taken to have<br \/>\naccrued not on the date of the order of the Court granting enhanced<br \/>\ncompensation but as having accrued year after year from the date of<br \/>\ndelivery of possession of the land till the date of such order, and<br \/>\nthat such interest cannot be assessed to income-tax in only lump sum<br \/>\nin the year in which the order is made.\n<\/p>\n<p>\t\t\t\t\t\t\t(emphasis<br \/>\nsupplied)<\/p>\n<p>[4].\t\tIt<br \/>\nis submitted that the deduction of income tax at source is to be made<br \/>\nunder the provisions of Section 194A of the Income Tax Act, 1961, but<br \/>\nunder the said provisions, the tax is to be deducted at source only<br \/>\nwhere the amount of interest payable to the claimant for any<br \/>\nfinancial year exceeds Rs.5,000\/-.  Section 194A of the Income Tax<br \/>\nAct, 1961 reads as under :\n<\/p>\n<p>?S194A ?\n<\/p>\n<p>Interest other than `interest on securities&#8217;-\n<\/p>\n<p>[1]\tAny person not<br \/>\nbeing an individual or a Hindu undivided family, who is responsible<br \/>\nfor paying to a resident any income by way of interest other than<br \/>\nincome by way of interest on securities, shall, at the time of credit<br \/>\nof such income to the account of payee or at the time of payment<br \/>\nthereof in cash, or by issue of a cheque or draft or by any other<br \/>\nmode, whichever is earlier, deduct income-tax thereon at the rates in<br \/>\nforce.\n<\/p>\n<p>Provided that &#8230;\n<\/p>\n<p>&#8230; &#8230;\n<\/p>\n<p>[Explanation &#8211; &#8230;\n<\/p>\n<p>&#8230; &#8230;\n<\/p>\n<p>[2]\txxx xxx xxx <\/p>\n<p>[3]\tThe provisions<br \/>\nof sub-section (1) shall not apply &#8211;\n<\/p>\n<p>[i]\twhere the amount<br \/>\nof such income or, as the case may be, the aggregate of the amounts<br \/>\nof such income credited or paid or likely to be credited or paid<br \/>\nduring the financial year by the person referred to in sub-section<br \/>\n(1) to the account of, or to, the payee, [does not exceed &#8211;\n<\/p>\n<p>[a]\t&#8230; &#8230; &#8230;\n<\/p>\n<p>[b]\t&#8230; &#8230; &#8230;\n<\/p>\n<p>[c]\t&#8230; &#8230; &#8230;\n<\/p>\n<p>[d]\tfive thousand<br \/>\nrupees in any other case]:\n<\/p>\n<p>Provided that &#8230;\n<\/p>\n<p>&#8230; &#8230;\n<\/p>\n<p>[a]\t&#8230; &#8230; &#8230;\n<\/p>\n<p>[b]\t&#8230; &#8230; &#8230;\n<\/p>\n<p>[c]\t&#8230; &#8230; &#8230; ?S<\/p>\n<p>\tHence,<br \/>\nincome tax could have been deducted at source only for that year in<br \/>\nwhich the interest on compensation exceeded Rs.5,000\/-.  In the facts<br \/>\nof neither case, interest exceeded Rs.5,000\/- in any year.\n<\/p>\n<p>[5]\t\tMr<br \/>\nShital Patel submits that in case of Merubhai Khmansinh (SCA No.11052<br \/>\nof 2008) the interest amount of Rs.13,745\/- was required to be spread<br \/>\nover for a period of 14 years from 26.11.1990 to 31.12.2004 and,<br \/>\ntherefore, per year the interest amount was hardly about Rs.1,000\/-<br \/>\nthat is much below the limit of Rs.5,000\/-. It is only when the<br \/>\ninterest amount of Rs.5,000\/- exceeds Rs.5,000\/- in any given year<br \/>\nthat income-tax is required to be deducted at source under Section<br \/>\n194A of the Income-tax Act, 1961. Similarly, it is submitted that in<br \/>\ncase of Shambhubhai Raojibhai  (SCA No.11051 of 2008) interest amount<br \/>\nof Rs.64,534\/- was paid to five co-owners including Patel Shambhubhai<br \/>\nand, therefore, Shambhubhai&#8217;s share comes to hardly Rs.13,000\/- and<br \/>\nthe said interest amount of Rs.13,000\/- was required to be spread<br \/>\nover for a period of 11 years from 28.10.1997 to 31.3.2008 and<br \/>\ninterest in each year would, therefore, come to hardly about<br \/>\nRs.1200\/- that is much below the limit of Rs.5,000\/-.\n<\/p>\n<p>[6].\t\tOn the other<br \/>\nhand, Ms.Nisha Parikh, learned Assistant Government Pleader appearing<br \/>\nfor the respondents submits that the respondent No.2 Officer has<br \/>\nrelied on Order No.F.275\/109\/92 &#8211; ITCB dated 21st<br \/>\nSeptember, 1994 requiring the paying authority to deduct tax at<br \/>\nsource in prescribed Form No.16A.  Ms.Parikh further states that the<br \/>\namount of tax deducted at source has already been deposited on 2nd<br \/>\nDecember, 2006, being the amount of Rs.1,473\/- in case of Merubhai<br \/>\nKhumansinh (Special Civil Application No.11052 of 2008).\n<\/p>\n<p>[7].\t\tHaving heard the<br \/>\nlearned counsel for the parties, it is apparent that respondent No.2<br \/>\nOfficer did not take any competent legal advice before deducting the<br \/>\ntax at source. It is true the persons on whose behalf the tax was so<br \/>\npaid by the Land Acquisition Officer to the Income-tax Department can<br \/>\nclaim the refund of such tax deducted at source but when no such tax<br \/>\nwas required to be deducted at source,  the persons who lost their<br \/>\nland, and who appear to be small farmers, should not be put to such<br \/>\nharassment, hardship and inconvenience. Unnecessary time, energy and<br \/>\nmonies will be required to be spent by them for claiming refund of<br \/>\nsuch small amounts.\n<\/p>\n<p>[8].\t\tIn view of the<br \/>\nabove, we are of the view that the State of Gujarat in the Revenue<br \/>\nDepartment must consider this matter seriously and issue necessary<br \/>\ninstructions to all the authorities under the State Government, and<br \/>\nparticularly, the authorities concerned with acquisition of land, to<br \/>\nensure that before deducting the income tax at source, the binding<br \/>\njudgement of the Hon&#8217;ble Supreme Court and the relevant statutory<br \/>\nprovisions are taken into consideration.\n<\/p>\n<p>[9].\t\tIf such<br \/>\ninstructions are not issued by 15th November, 2008, a<br \/>\nresponsible officer of the Revenue Department, not below the rank of<br \/>\nJoint Secretary, shall remain personally present before this Court on<br \/>\n17th November, 2008.\n<\/p>\n<p>\tA copy of this order<br \/>\nshall be made available to the learned Assistant Government Pleader<br \/>\nfor timely compliance.\n<\/p>\n<p>[M.S.SHAH,<br \/>\nJ.]<\/p>\n<p>[HARSHA<br \/>\nDEVANI, J.]<\/p>\n<p>parmar*<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Patel vs State on 15 October, 2008 Author: Mohit S. H.N.Devani,&amp;Nbsp; Gujarat High Court Case Information System Print SCA\/11051\/2008 3\/ 5 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 11051 of 2008 with SPECIAL CIVIL APPLICATION No. 11052 of 2008 ========================================== PATEL SHAMBHUBHAI RAOJIBHAI &#8211; Petitioner(s) Versus [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-87855","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Patel vs State on 15 October, 2008 - Free Judgements of Supreme Court &amp; 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