NATIONAL INSURANCE COMPANY LIMITED Vs. INDRA DEVI

JUDGEMENT

(1.) Present petition has been filed against direction passed by the Commissioner under Employees' Compensation Act, Civil Judge, Court No.1, Paonta Sahib, District Sirmaur, H.P. (hereinafter referred to as 'the Commissioner') in Execution Petition No. 93/2013 (14/10 of 16/13), titled Indra Devi and another Vs. Sohan Singh Thakur (Panta) and others, filed by claimants/respondents No. 1 and 2 for payment of balance awarded amount of Rs. 3,94,135.00 along with interest @ 12% p.a. from 18th Nov., 2009 till disposal of execution petition with cost/litigation charges and counsel's fee. During the pendency of execution petition, it was informed on behalf of the petitioner's company that some of the amount has been deducted by the company as TDS, which stands deposited with the Income Tax Department and

(2.) Facts of the case, in brief, are that the respondents/claimants No.1 and 2 had filed a claim petition being Claim Petition No.12-eCa/2 of 2011/09 under section 3 of the Workmen Compensation Act (now Employees' Compensation Act) for compensation on account of death of Shri Rattan Singh, who, while working as a cleaner/conductor, died in an accident, dated 18th Oct., 2009. The Commissioner allowed the petition on 28th Sept., 2012, by awarding a sum of Rs. 3,94,135.00 along with 12% interest with effect from 18th Nov., 2009 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. 5,32,007.00, in the Court of the Commissioner after deducting an amount of Rs. 34,468.00towards TDS (20%) on interest component payable on the compensation amount, which was deducted by the petitioner-insurance company in compliance of Sec. 194 (A)(IX) of the Income Tax Act, 1961. The tax was deposited with the respondent No.3- Income Tax Officer (TDS) Sector-2, Panchkula.