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TMI Blog2022 (11) TMI 1063X X X X Extracts X X X X X X X X Extracts X X X X ..... from compensation paid to persons from whom land was acquired for the purposes of establishing the Government Medical College at Manjeri. It is not in dispute that the amounts were deducted in the month of January 2014 and the amounts were to be paid over to the Income Tax Department on or before 07.02.2014. It is also not in dispute that the amounts were actually paid only on 30.06.2014. It is the case of the petitioner that the officer then holding the charge of Special Tahsildar Land Acquisition (General), Malappuram was deputed for election duty during the period from January 2014 to May 2014 in connection with the General Elections to the Lok Sabha, 2014. A certificate issued by the Deputy Collector (Election), Malappuram has been ann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is delay in payment of tax deducted, interest has to be levied. It is submitted that taking into consideration the overall facts and circumstances of the case, no penalty was levied under Section 221 in respect of the default committed by the petitioner. It is also submitted that the question as to whether the land in question was actually agricultural land falling outside the definition of capital asset for the purposes of the Income Tax Act and as defined in Section 2(14) of the said Act is to be the subject matter of inquiry and merely because refunds have been granted to the land owners in question, it cannot be said that the lands in question are agricultural lands falling outside the definition of capital asset under Section 2(14) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the High Courts to reach injustice wherever it is found. The Constitution designedly used a wide language in describing the nature of the power, the purpose for which and the person or authority against whom it can be exercised. It can issue writs in the nature of prerogative writs as understood in England; but the scope of those writs also is widened by the use of the expression "nature", for the said expression does not equate the writs that can be issued in India with the those in England, but only draws in analogy from them. That apart, High Courts can also issue directions, orders or writs other than the prerogative writs. It enables the High Courts to mould the reliefs to meet the peculiar and complicated requirements of this country ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overnment Pleader appearing for the petitioner and the learned Standing Counsel appearing for the respondent Department, I am of the view that this writ petition is only to be allowed. It is clear from a reading of Section 201 that the liability to deduct tax arises only when it is required to be deducted under the provisions of the Act. In other words, where there is no liability to deduct TDS, the mere fact that TDS was so deducted and paid to the Income Tax Department belatedly, cannot give rise to a claim for interest under sub-section (1A) of Section 201 of the Income Tax Act. I feel that this can be the only reasonable interpretation that can be placed under the provisions of Section 201, as interest under sub-section (1A) of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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