AJAY KUMAR MITTAL,J. - (1.)In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioners have prayed for issuance of a writ in the nature of certiorari for quashing the letter dated 3.5.2010 (Annexure P- 4) vide which the tax amounting of Rs. 15,82,907/- was deducted at source by the Land Acquisition Officer, Panchkula. Further, a writ of mandamus has been sought directing the respondents to refund the said amount deducted vide letter, Annexure P-4, as Tax Deduction at Source (TDS) and subsequent deduction made in the year 2016.
(2.)A few facts necessary for adjudication of the present petition as narrated therein may be noticed. As per jamabandi for the year 1963-64 (Annexure P-1), the father of the petitioners was owner of the land measuring 4 bigha 2 biswas comprised in Khasra No. 308 min situated in village Garhi Mundon, Tehsil Jagadhri, District Ambala (now Yamuna Nagar). The said land was acquired by the Government vide notification dated 28.1.2002 issued under section 4 of the Land Acquisition Act, 1894 (in short "the Act") followed by notification dated 23.1.2003 under Section 6 of the Act. The award was passed on 20.1.2005 (Annexure P-2) allowing compensation at the rate of Rs. 6 lakhs per acre. As per deposit dated 3.8.2005 (Annexure P-3), a total compensation of Rs. 8,49,402/- was given to the father of the petitioners without deducting TDS. Against the award dated 20.1.2005 (Annexure P-2), the father of the petitioners filed reference under Section 18 of the Act and the Additional District Judge, Jagadhri vide award dated 30.7.2009 enhanced the compensation of Rs. 1560/- per square meter. The Land Acquisition Officer deposited the enhanced compensation after deducting TDS amounting to Rs. 15,82,907/- on the total interest vide letter (Form D) dated 3.5.2010 (Annexure P-4). On 29.09.2010, the father of the petitioners expired who had executed a Will in favour of the petitioners and their mother. The mother of the petitioners had also expired on 24.5.2012 and, therefore, the petitioners became entitled to (1/5th + 1/55th) share each. Thereafter, petitioner No.3 moved an application dated 22.11.2014 (Annexure P-5) to the Land Acquisition Officer for refund of the TDS along with interest from September, 2010. Another application dated 14.1.2015 (Annexure P-6) was also moved by petitioner No. 3 for refund of the amount of TDS. This Court vide orders dated 15.1.2015/9.2.2015 (Annexure P-7 Colly) passed in RFA No. 238 of 2014 enhanced the compensation to Rs. 2402.40 per square meter. In pursuance thereto, the Land Acquisition Officer, Panchkula deposited the share of the petitioners without deducting TDS vide letter dated 14.5.2015 (Annexure P-8). According to the petitioners, in the year 2016 also, TDS from some of the remaining enhanced compensation was deducted, but no details were available. Reliance has been placed upon various judgments of the Apex Court as well as High Courts. Hence, the present writ petition.
(3.)Learned counsel for the petitioners submitted that the petitioners were entitled to refund of TDS in respect of the amount received by them on account of interest awarded under Section 28 of the Act on acquisition of the agricultural land. Reliance was placed upon the judgment of the Apex Court in Commissioner of Income-tax v. Ghanshyam (HUF) (2009) 315 ITR 1 (SC) and Commissioner of Income Tax, Rajkot v. Govindbhai Mamaiya, Civil Appeal No. 8103 of 2009, decided on 4.9.2014 wherein similar principles were enunciated as laid down in Ghanshyam (HUF)'s case (supra). Learned counsel has also relied upon the judgment of the Gujarat High Court in Movaliya Bhikhubhai Balabhai v. Income Tax Officer-TDS-I, Surat, Special Civil Application No. 17944 of 2015 decided on 31.3.2016 wherein on the basis of the judgment of this Court in Civil Revision No. 7740 of 2012 (Jagmal Singh and another v. State of Haryana and another) decided on 18.7.2013 , it was urged that the tax cannot be deducted at source.