TMI Blog2010 (1) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... he amount to the revenue. The petitioners raised a plea that this was permissible only in the case of non-agricultural land. In this case Karnataka High Court-allow the petition and direct the Income-tax Department to refund the amount to the Collector within one month from the date of receipt of a copy of this order. Thereafter, the Collector will deter mine whether compensation paid is for prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Sonipat after deducting the tax at source under sections 194 LA of the income tax 1961 (for short, "the Act"). 2. The case of the petitioners is that their agricultural land has been acquired in pursuance of notifications dated November 9, 1992, under section 4 and November 6, 1993, under section 6 of the Land Acquisition Act, 1894 and award in respect thereof was passed on November 5, 1995. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agricultural land. Section 194LA of the Act is as under: "194LA. any person responsible for paying to a resident any sum, being in the nature of compensation or the enhanced compensation or the consideration or the enhanced consideration on account of compulsory acquisition, under any law for the lime being in force, of any immovable property (other than agricultural land), shall, at the lime ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the stand of the Income-tax Department that since there is remedy of getting the assessment done and to receive refund, the writ petition was not maintainable, cannot be accepted. The Collector could not have made deduction without determining the jurisdictional fact that compensation was for property other than agricultural land. Deduction of tax at source, without determining the plea of the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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