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2018 (6) TMI 1838

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..... e, with Mr. Diwan Singh Negi, Advocate ORDER Vivek Singh Thakur, Judge. (Oral) Present petition has been filed against direction passed by the Commissioner under Employees' Compensation Act, Paonta Sahib, District Sirmaur, H.P. (hereinafter referred to as 'the Commissioner') in Execution Petition No. 56/2016 (22/10 of 2016), titled Dil Kumari and others versus National Insurance Co .....

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..... mber, 2009. The Commissioner allowed the petition on 9th December, 2014, by awarding a sum of Rs. 3,79,592.50/- alongwith 12% interest with effect from 5th January, 2010 till its deposit. The petitioner insurance company, being the insurer, was directed to indemnify the insured. 3. In pursuance to the award, the petitioner insurance company deposited a sum of Rs. 5,68,586/- vide cheque No. 516815 .....

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..... ible for paying to a 'resident' any income by way of interest, other than income by way of interest on securities, shall deduct income tax on such income at the time of payment thereof in cash or by issue of cheque or by any other mode. Compensation awarded under Motor Vehicles Act or Employees' Compensation Act in lieu of death of a person or bodily injury suffered in a vehicular accident, is .....

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..... by the petitioner/Insurance Company is illegal and is contrary to the law of land. 8. In view of above discussion, this petition is disposed of directing respondent No. 6 Income Tax Officer, Nahan to refund the TDS to the petitioner/Insurance Company within ten weeks from date of receiving information thereof, which shall be supplied by petitioner/Insurance Company within two weeks from today, as .....

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