2016 (3) TMI 754

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....ereby execution application has been dismissed on the ground that the character and nature of the land was not agricultural and therefore, the act of the department in deducting TDS on the enhanced amount containing element of interest also was not justifiable. Learned counsel for the petitioner submits that as per the ratio decidendi culled out by this Court in RA-CR No. 46-CII of 2014 in CR N....

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....ounsel for the petitioner and appraised the paper book. In view of the aforementioned facts, the finding arrived at by the trial court is not justifiable and against the revenue record. As per jamabandi Annexure P-1 the nature of the land is Chahi Nehri (agricultural). There is no reflection that the property was gair mumkin. The executing court has misread the jamabandi and more so, in view of....

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....ed in 2009 (9) JT 445 to hold that the interest awarded on enhanced compensation is not taxable. The effect of the judgment has been statutorily abrogated by virtue of the amendment. The award of the Collector itself has been passed subsequent to the amendment on November 10, 2010. A Division Bench of this Court in Hari Kishan Versus Union of India 2014 (2) PLR 662 and another judgment in Attar Si....