TMI Blog2019 (4) TMI 2063X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Government Pleader would submit that the order of the Deputy Commissioner, Workmen Compensation, Conoor dated 31.5.2016 would be complied with and the amount payable to the petitioner would be deposited. 3. It appears that by proceedings dated 18.03.2019, a deposit of a sum of Rs.3,90,322/- has been made in favour of the Deputy Commissioner of Labour, Coonoor, which are extracted here under: "Ref.651900/TPCL/WC.2008 155 Dated:18.03.2019 To The Deputy Commissioner of Labour, Coonoor. Respected Sir/Madam, Ref: WC No.580/2005, DCL, Erode Writ Petition No.7544/2018, HC, Madras With reference to the above case, we have satisfied the DCL award of Rs.3,85,889/-(without interest) on 15.10.2015 and Rs.6318/-(Rs.2500+interest) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned counsel for the petitioner relied on a judgment passed by the learned Single Judge of this Court reported in 2016 (4) CTC 736 in the case of The Managing Director, Tamil Nadu State Transport Corporation (Sale) Ltd Vs. Chinnadurai. Paragraph nos.17 to 19, of the said judgment are extracted here under: "17. If there is a conflict between a social welfare legislation and a taxation legislation, then, this Court is of the view that a social welfare legislation should prevail since it subserves larger public interest. The Motor Vehicle Act is one such legislation which has been passed with a benevolent intention for compensating the accident victims who have suffered bodily disablement or loss of life and the Income Tax Act which is primar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 of 2006, on the file of the Motor Accident Claims Tribunal, Additional District Judge, Fast Track Court, Dharmapuri, within a period of four weeks from the date of receipt of a copy of this order and the Respondent is entitled to take appropriate steps in a manner known to law to withdraw the amount. 7. According to the learned Single Judge, if there is a conflict between a Social Welfare Legislation and a Taxation Legislation, Social Welfare Legislation should prevail since it subserves larger public interest and the compensation like the present one which is being paid to the petitioner, there should not be any income tax deduction thereon at all. 8. This Court is in complete agreement with the ratio laid down by the learned Single Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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