- (1.) This order shall dispose of a bunch of three petitions bearing CWP Nos. 10333, 10417 and 10481 of 2011 as identical relief has been claimed in all the aforesaid petitions on similar facts involved therein. For brevity, the facts are being taken from CWP No. 10333 of 2011.
(2.) By way of instant petition, the petitioners seek writ of certiorari for quashing the action of the respondents in deducting tax at source from the amount of compensation of the land acquired. The petitioners also seek writ of mandamus directing the respondents to release the amount of Rs.44,118/- along with interest which was deducted at source out of the compensation of the agricultural land acquired by the respondents.
(3.) Briefly, the facts may be noticed: The agricultural land of the petitioners was acquired by the respondents vide notification dated 7.7.2000. Against the award of the Land Acquisition Collector, the landowners filed references before the Additional District Judge and the amount of compensation was enhanced. Respondents No.1 and 2 deposited the enhanced amount of compensation by deducting Rs.44,118/- as Tax at Source out of the total amount of enhanced compensation and interest paid thereon. According to the petitioners, no tax could be deducted under the Income Tax Act, 1961 (in short, ''the Act'') out of the enhanced compensation paid for agricultural land acquired by the State. Hence, the present writ petition.;