Agricultural land classification and TDS on enhanced compensation required reconsideration after the executing court misread revenue records.

Land revenue records described the land as agricultural, and there was no material to classify it as gair mumkin; the executing court therefore erred in rejecting the execution application on that factual basis. The court also noted the governing position that TDS applies to enhanced compensation, while the interest component is treated differently. On that misreading of the jamabandi and the applicable law, the dismissal could not stand. The impugned order was set aside and the matter was remitted for fresh decision in accordance with law.

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Issues: Whether tax deducted at source could be withheld from the enhanced compensation and the interest component, and whether the executing court was justified in dismissing the execution application on the premise that the land was not agricultural.

Analysis: The land revenue record showed the land as agricultural and there was no material to treat it as gair mumkin. The executing court had misread the jamabandi and failed to notice the applicable legal position that TDS is attracted on the enhanced compensation amount, while the interest component stands on a different footing. In view of the earlier decision relied upon and the statutory amendment noticed therein, the matter required reconsideration on the correct factual and legal basis.

Conclusion: The dismissal of the execution application was unsustainable. The impugned order was set aside and the matter was remitted to the executing court for a fresh decision in accordance with law.

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