{"id":92430,"date":"1996-09-11T00:00:00","date_gmt":"1996-09-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/bikram-singh-ors-vs-the-land-acquisition-collector-on-11-september-1996"},"modified":"2015-04-05T01:59:31","modified_gmt":"2015-04-04T20:29:31","slug":"bikram-singh-ors-vs-the-land-acquisition-collector-on-11-september-1996","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/bikram-singh-ors-vs-the-land-acquisition-collector-on-11-september-1996","title":{"rendered":"Bikram Singh & Ors vs The Land Acquisition Collector & … on 11 September, 1996"},"content":{"rendered":"
Supreme Court of India<\/div>\n
Bikram Singh & Ors vs The Land Acquisition Collector & … on 11 September, 1996<\/div>\n
Bench: K. Ramaswamy, G.B. Pattanaik<\/div>\n
           PETITIONER:\nBIKRAM SINGH & ORS.\n\n\tVs.\n\nRESPONDENT:\nTHE LAND ACQUISITION COLLECTOR & ORS.\n\nDATE OF JUDGMENT:\t11\/09\/1996\n\nBENCH:\nK. RAMASWAMY, G.B. PATTANAIK\n\n\n\n\nACT:\n\n\n\nHEADNOTE:\n\n\n\nJUDGMENT:\n<\/pre>\n
\t\t\t O R D E R
\n     Leave granted.\n<\/p>\n
     We have heard learned counsel on both sides.
\n     This appeal  by special  leave arises from the judgment
\nof the\tHigh Court  of Punjab  & Haryana  made in  CWP\tNos.
\n1558\/91\t  for payment  of income-tax on the delayed interest
\namount recovered  under the  Land Acquisition Act, 1894 [for
\nshort, the  “LA Act”]. Calling that notice in question, they
\nfiled writ  petitions. The High Court relying upon decisions
\nof this\t Court dismissed  the petitions\t with a\t finding  as
\nunder:\n<\/p>\n
     “This   now   leads   us\tto   the
\n     consideration   of\t  the\tquestion
\n     whether interest paid on the amount
\n     of\t compensation\tfor   compulsory
\n     acquisition  of  land  is\t“income”
\n     and, therefore,  taxable under  the
\n     Act.   Matters  which  have  to  be
\n     considered\t      for\tawarding
\n     compensation     for     compulsory
\n     acquisition of  land are enumerated
\n     in\t  section   23\t of   the   Land
\n     Acquisition Act.  While sub-section
\n     (2) of  that section  provides  for
\n     payment  of  certain  solatium  for
\n     acquisition of  compulsory\t nature,
\n     interest is not included as an item
\n     of compensation.  Instead, interest
\n     is payable\t by force  of section 34
\n     of the  Act, if compensation is not
\n     paid  or  depositor  before  taking
\n     possession of the land. By force of
\n     section 28\t also provides\tthat the
\n     court, on\ta reference, shall award
\n     interest on  the amount of enhanced
\n     compensation. It  will thus  appear
\n     from the  text of section 34 of the
\n     Land Acquisition  Act that interest
\n     is not  payable as compensation but
\n     is paid  if the compensation is not
\n     paid before  taking  possession  of
\n     the land.\tInterest is thus payable
\n     because of\t the deprivation  of the
\n     possession\t of   the  land\t  before
\n     compensation     for     compulsory
\n     acquisition of  that land\tis paid.
\n     This position  is now well-settled.
\n     In Dr. Shamlal Narula V. CIT (1964)
\n     53 ITR  151 SC  ; AIR 1964 SC 1878,
\n     the observation  is  that\tinterest
\n     has  to   be  paid\t on  the  amount
\n     awarded from the time the Collector
\n     takes possession  until the  amount
\n     is paid  deposited. Interest is not
\n     an item  of compensation. Nor is it
\n     consideration for\tacquisition. Nor
\n     is it consideration for acquisition
\n     of land,  Payment of  interest  has
\n     been provided  for separately under
\n     section 34\t of the Land Acquisition
\n     Act. This is so because interest is
\n     paid  after  the  compensation  has
\n     been determined. It is something in
\n     addition  to   the\t capital  amount
\n     thought it arises out of it. It has
\n     expressly been  held that\tinterest
\n     under  section   34  of   the  Land
\n     Acquisition Act is not compensation
\n     paid to the owner for depriving him
\n     of his  right to  possession of the
\n     land acquired,  but is given to him
\n     for the  deprivation of  the use of
\n     the    money    representing    the
\n     compensation for the land acquired.
\n     This interest  under section  34 of
\n     the Land  Acquisition Act\tis  thus
\n     paid for the delayed payment of the
\n     compensation amount and, therefore,
\n     a revenue\treceipt\t liable\t to  tax
\n     under  the\t  Income-tax  Act.   The
\n     Supreme\tCourt\t       expressly
\n     distinguished the\tdecision of  the
\n     Privy Council in Inglewood Pulp and
\n     Paper  Co.Ltd.   v.  New  Brunswick
\n     Electric Power Commission, AIR 1928
\n     PC 287.  This decision of the Privy
\n     Council as\t also  the  decision  in
\n     Abhay Singh  Surana  v.  Secretary,
\n     Ministry of Communication, AIR<\/a> 1987
\n     SC 2177  are authorities  only  for
\n     the proposition  that  interest  is
\n     payable   on   the\t  amount      of
\n     compensation   determined\t  either
\n     under the\tLand  Acquisition Act of
\n     under    the     Requisition    and
\n     Acquisition of  immovable\tProperty
\n     Act,   1952.   Neither   of   these
\n     authorities considered the question
\n     of eligibility  of such interest to
\n     income-tax.    This  principle   in
\n     Narula’s case  (1964)  53\tITR  151
\n     (SC) has  subsequently been applied
\n     by the  Supreme Court  in\ta  later
\n     decision  in   T.N.K.   Govindaraju
\n     Chetty v.\tCIT<\/a> (1967)  66\tITR  465
\n     also,  where   the\t  property   was
\n     acquired under  the Requisition and
\n     Acquisition of  Immovable\tProperty
\n     Act which did not make any specific
\n     provision for the award of interest
\n     on the  amount of compensation, the
\n     application of  sections 28  and 34
\n     of the  Land Acquisition Act, 1894,
\n     dealing   with   the   payment   of
\n     interest on  the amount  awarded as
\n     compensation could not be deemed to
\n     be\t excluded.  When  the  owner  of
\n     property was  dispossessed pursuant
\n     to\t  an\torder\tfor   compulsory
\n     acquisition, an  agreement that the
\n     acquiring\t authority    will   pay
\n     interest\ton    the   amount    of
\n     compensation was  implied.\t It  has
\n     been expressly  held that\tthe view
\n     in Shamlal\t Narula’s case (1964) 53
\n     ITR 151  (SC),  that  the\tinterest
\n     received is  chargeable to\t tax  as
\n     income, will  apply if  interest is
\n     payable  under   the  terms  of  an
\n     agreement, express\t or implied, and
\n     the court\tor the\tarbitrator gives
\n     effect  to\t  the\tterms\tof   the
\n     agreement and awards interest which
\n     has been  agreed to  bee  paid.  It
\n     has, therefore,  to e held that the
\n     amount received  as interest on the
\n     amount  of\t  compensation\tassessed
\n     under the\tLand Acquisition  Act or
\n     under    the     Requisition    and
\n     Acquisition of  Immovable\tProperty
\n     Act is  income  taxable  under  the
\n     Income Tax\t Act. Certainly,  it  is
\n     not agricultural  income  since  it
\n     is\t     neither  rent  nor\t revenue
\n     derived from   the\t land  used  for
\n     agricultural   purposes.\tIt   is,
\n     therefore, not exempt from\t income-
\n     tax  under\t section  10(1)\t of  the
\n     Income-tax Act  as\t    agricultural
\n     income.   The    Land   Acquisition
\n     Collector is,  therefore, perfectly
\n     justified\t   in\t  retaining  the
\n     amount   of interest payable to the
\n     holders   of   agricultural   lands
\n     compulsorily acquired  in terms  of
\n     section 194A  of the  Act. The Land
\n     Acquisition   Collector   is   also
\n     justified in    demanding\tthe  sum
\n     paid on  account of  interest under
\n     section  194A   of\t the   Act.  The
\n     notices issued  and  challenged  in
\n     these  petitions\tare,  therefore,
\n     valid and perfectly justified.”<\/p><\/blockquote>\n
     The question  for consideration is: whether the delayed
\ninterest on the compensation paid under the Land Acquisition
\nAct is\tchargeable to  income tax under Section 4 & 5 of the
\nIncome Tax  Act, 1961 (for short the “Act”). It is contended
\nfor the\t appellants that  “interest” has  been defined under
\nSection 2 [28A] as:\n<\/p>\n
     “Interest” means  interest\t payable
\n     in any  manner in\trespect\t of  any
\n     moneys borrowed  or  debt\tincurred
\n     (including\t a   deposit,  claim  or
\n     other similar  right or obligation)
\n     and includes  any\tservice\t fee  or
\n     other  charge  in\trespect\t of  the
\n     moneys borrowed or debt incurred or
\n     in respect\t of any\t credit facility
\n     which has not been utilised.”\n<\/p><\/blockquote>\n
Under Section  194A dealing  with “interest  on\t securities”
\nprovides as under:\n<\/p>\n
     “194.(1) Any  person, not\tbeing an
\n     individual\t or  a\tHindu  undivided
\n     family,  who   is\tresponsible  for
\n     paying to\ta resident any income by
\n     way  of   interest\t on  securities)
\n     shall, at\tthe time  of  credit  of
\n     such income  to the  account of the
\n     payee or  at the  time  of\t payment
\n     thereof in\t cash or  by issue  of a
\n     cheque or\tdraft or  by  any  other
\n     mode, whichever  is earlier, deduct
\n     income-tax thereon\t at the rates in
\n     force.\n<\/p><\/blockquote>\n
     Explanation-For  the   purposes  of
\n     this section,  where any  income by
\n     way of  interest  as  aforesaid  is
\n     credited to  any  account,\t whether
\n     called “Interest  payable\taccount”
\n     or “Suspense  account”  or\t by  any
\n     other name, in the books of account
\n     of the p liable to pay such income,
\n     such crediting  shall be  deemed to
\n     be credit\tof such\t income\t to  the
\n     account  of   the\tpayee\tand  the
\n     provisions of  this  section  shall
\n     apply accordingly.”<\/p><\/blockquote>\n
     In the  circular issued  by the  Board of Direct Taxes,
\nthe concept  of “interest”  defined under Section 2(28A) has
\nbeen explained with the added explanation as under:-\n<\/p>\n
     “The  term\t  “interest   has   been
\n     defined 1 new clause (28A) inserted
\n     in Section\t 2 of the Income-Tax Act
\n     with  a  view  to\tremoving  doubts
\n     about the true character of fees or
\n     other charges  paid in  respect  of
\n     moneys borrowed  or in  respect  of
\n     the credit\t facilities  which  have
\n     not been  utilised. The  definition
\n     is very  wide and\tcovers\tinterest
\n     payable in any manner in respect of
\n     loans, debts,  deposits, claims and
\n     other     similar\t   rights     or
\n     obligations. It  is  also\tincludes
\n     any service  fees or  other charges
\n     in respect\t of such  loans,  debts,
\n     deposits, etc.  as also fees in the
\n     nature  of\t commitment  charges  on
\n     unutilised\t  portion    of\t  credit
\n     facilities. This definition will be
\n     applicable for  all purposes of the
\n     Income-tax Act.”<\/p><\/blockquote>\n
     Relying upon  these three\tprovision, it  is  contended
\nthat the definition of “interest” is confined only to money-
\nlending business  between debtor and the creditor and if the
\ncreditor receives  any amount  by way  of interest  from the
\ndebtor, it  is in  the nature  of a  receipt of\t income on a
\ncharge paid  in respect\t of money  borrowed or in respect of
\nthe credit  facility given  which have\tbeen  utilised\tand,
\ntherefore, the\tdefinition would be applicable only when the
\nmoney is lent by a creditor and received by the debtor. Then
\nonly interest  is chargeable to income-tax. When interest is
\npaid either  under Section  34 or Section 28 of\t the LA Act,
\nit in  only  a payment in consideration of loss of enjoyment
\nof the\tpossession by  the owner.  It is  not by  way of any
\ncharge\ton  compensation  determined  under  Section  23(1).
\nTherefore, it  is not  eligible to  income tax.\t We find  no
\nforce in the contention.\n<\/p>\n
The controversy\t is no longer res integra. This question was
\nconsidered elaborately\tby this\t Court in Dr. Shamlal Narula
\nvs. Commissioner of Income-tax, Jammu<\/a> [51 ITR 151]. Therein,
\nK. Subba  Rao, J.,  as he  then was,  considered the earlier
\ncase law on the concept of “interest” laid down by the Privy
\nCouncil and  all other\tcases and  had held  at page  158 as
\nunder:\n<\/p>\n
     “In a  case where\ttitle passes  to
\n     the State,\t the statutory\tinterest
\n     provided  thereafter  can\tonly  be
\n     regarded either as representing the
\n     profit which  the owner of the land
\n     might have\t made if  he had the use
\n     of\t the   money  or   the\tloss  he
\n     suffered because  he had  not  that
\n     use. In no sense of the term can it
\n     be\t    described  as   damages   or
\n     compensation for  the owner’s right
\n     to\t  retain possession,  for he has
\n     no right to retain possession after
\n     possession was  taken under Section
\n     16 or  Section   17 of the Act. We,
\n     therefore, hold  that the statutory
\n     interest paid  under Section  34 of
\n     the Act  is interest  paid for  the
\n     delayed payment of the compensation
\n     amount and, therefore, is a revenue
\n     receipt liable  to\t tax  under  the
\n     Income-tax Act.”<\/p><\/blockquote>\n
     This   position of law has been consistently reiterated
\nby this\t Court in  the case  of TMK  Govindaraju Chetty\t vs.
\nCommissioner of\t Income-tax, Madras [66 ITR 465], Rama Rai &
\nOrs. vs.  CIT, Andhra  Pradesh\t  [181\tITR  400]  and\tK.S.
\nKrishna Rao vs.\t CIT, A.P.<\/a> [181 ITR 408]. Thus by  a  catena
\nof judicial  pronouncements,   it  is settled  law  that the
\ninterest   received on delayed payment\t of the compensation
\nis a  revenue receipt eligible to  income tax.\t It  is true
\nthat in\t amending the\tdefinition  of “interest” in Section
\n2(28A) interest was  defined to mean interest\tpayable\t  in
\nany manner  in\t respect  of  any  money  borrowed  or\tdebt
\nincurred including  a deposit,\tclaim or other similar right
\nor obligation and includes any service, fee or other charges
\nin respect  of the  moneys borrowed  or debt  incurred or in
\nrespect of  any credit facility which has not been utilised.
\nIt is  seen that  the word “interest” for the purpose of the
\nAct was\t interpreted by\t the inclusive definition. A literal
\nconstruction may  lead to  the conclusion  that the interest
\nreceived or  payable in\t any manner in respect of any moneys
\nborrowed  or   a  debt\t incurred  or  enumerated  analogous
\ntransaction would  be deemed interest. That was explained by
\nthe Board in the circular referred to hereinbefore.\n<\/p>\n
     But the  question is:  whether the\t interest on delayed
\npayment on  the acquisition  of the immovable property under
\nthe Acquisition\t Act would not be eligible to income-tax? It
\nis seen that this Court has consistently taken the view that
\nit  is\t a  revenue   receipt,\tThe  amended  definition  of
\n“interest” was\tnot intended  to exclude the revenue receipt
\nof  interest   on  delayed   payment  of  compensation\tfrom
\ntaxability. Once  it is\t construed to  be a revenue receipt,
\nnecessarily,  unless   there  is   an  exemption  under\t the
\nappropriate provisions\tof the\tAct, the  revenue receipt is
\neligible to  tax. The  amendment is only to bring within its
\ntax net,  income received from the transaction covered under
\nthe definition\tof interest. It would mean that the interest
\nreceived  as   income  on   the\t delayed   payment  of\t the
\ncompensation determined\t under\tSection\t 28  or\t 31  of\t the
\nAcquisition Act\t is a taxable event. Therefore, we hold that
\nit is  a revenue  receipt eligible to tax under Section 4 of
\nthe  Income-Tax\t  Act.\tSection\t 194A  of  the\tAct  has  no
\napplication for\t the purpose  of this case as it encompasses
\ndeduction  of\tthe  income  at\t thee  source.\tHowever\t the
\nappellants are\tentitled to  spread over  the income for the
\nperiod for  which payment  came to  be made so as to compute
\nthe income  for assessing  tax for  the relevant  accounting
\nyear.\n<\/p>\n
     Under these  circumstances, we  do not think that there
\nis any\terror of  law committed\t by the\t  High Court  in the
\njudgment under appeal  warranting interference.\n<\/p>\n
     The appeals are accordingly dismissed. But in  the
\ncircumstances without costs.<\/p>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India Bikram Singh & Ors vs The Land Acquisition Collector & … on 11 September, 1996 Bench: K. Ramaswamy, G.B. Pattanaik PETITIONER: BIKRAM SINGH & ORS. Vs. RESPONDENT: THE LAND ACQUISITION COLLECTOR & ORS. DATE OF JUDGMENT: 11\/09\/1996 BENCH: K. RAMASWAMY, G.B. PATTANAIK ACT: HEADNOTE: JUDGMENT: O R D E R Leave […]<\/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":[30],"tags":[],"class_list":["post-92430","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nBikram Singh & Ors vs The Land Acquisition Collector & ... on 11 September, 1996 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/bikram-singh-ors-vs-the-land-acquisition-collector-on-11-september-1996\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bikram Singh & Ors vs The Land Acquisition Collector & ... on 11 September, 1996 - 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