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    <title>2016 (3) TMI 754 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>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.</description>
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      <description>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.</description>
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