Ajay Kumar Mittal, J. - (1.) Whether the interest payable on the amount of compensation and the enhanced compensation for the acquired land is subject to deduction of tax at source is the sole question raised in this petition.
(2.) The prayer of the petitioner is for issuance of a writ quashing the certificate dated 28.1.2011 of deduction of tax at source issued under Section 203 of the Income Tax Act, 1961 (in short "the Act") and also for a direction to the respondents to refund the amount deducted on the aforesaid count.
(3.) In order to appreciate the question, some facts are necessary, which are:;