TaxTMI 
TaxTMI 
2020 (10) TMI 1176
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....P12 and P13 applications submitted by the writ petitioners seeking reference shall be taken up by the appellants and treating the sale deeds as awards, appropriate orders shall be passed thereon in terms of Section 64 of the Act, 2013 within three months from the date of receipt of a copy of the judgment. 2. Shorn of unnecessary details, material facts for the disposal of the appeal are as follows: The writ petitioners, who are respondents in the appeal are brothers, are owners of certain extent of properties by virtue of Exhibits P1 and P2 settlement deeds situated in Survey Nos. 168/1 and 168/5 of Elamkulam Village. According to the writ petitioners, it was acquired for the development of Pullepady-Thammanam road, a link road connecting the Ernakulam town with the outskirts of the Kochi city. According to the writ petitioners, the land in question formed part of a large extent of property secured by the petitioners as per Exts.P1 and P2 settlement deeds and the properties were lying as a compact plot. It is also the case of the writ petitioners that in the property, a building was situated and property tax was also being paid to the Corporation of Kochi. It is also pointed ....
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....avour of the District Collector Ernakulam which would has no binding force, insofar as the terms and conditions of the agreement is concerned. It is also pointed out that the compensation was fixed as per the basic evaluation report, which is fixed in accordance with the Act, 2003. Therefore, the sum and substance of the contention advanced is that there is no entitlement for enhanced compensation and therefore, there is no requirement to consider the applications submitted by the petitioners seeking reference under Section 64 of the Act, 2013. It is also submitted that as per Annexure A1 revised basic evaluation report, 10% solatium and 12% additional land value was granted to the writ petitioners and therefore, they are not entitled to make any claims in terms of the provisions of the Act, 2013. 5. The appellants are also relying upon Annexure A3 judgment of a learned single Judge in W.P.(C) No. 22779 of 2016 dated 03.08.2016, filed by the 1st respondent herein, whereby the question of deduction of tax at source under Section 194LA of the Income Tax Act, 1961 in terms of the provisions of Land Acquisition Act, 1894/Act, 2013 was considered and it was held that if the purchase ....
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....ion of preliminary notification by the appropriate Government. 9. Apart from the above, various provisions are made in respect of the determination of the land value. Section 27 deals with determination of amount of compensation and it is specified that the Collector, having determined the market value of the land to be acquired, shall calculate the total amount of compensation to be paid to the land owner, whose land has been acquired, by including all assets attached to the land. Section 28 deals with the parameters to be considered by the Collector in determining the land value. Section 29 delineates the manner in which the value of things attached to land or building to be determined and Section 30 deals with award of solatium. Section 30 is relevant to the context, which reads thus: "30.Award of solatium (1) The Collector having determined the total compensation to be paid, shall, to arrive at the final award, impose a 'Solatium,' amount equivalent to one hundred per cent of the compensation amount. Explanation--For the removal of doubts, it is hereby declared that solatium amount shall be in addition to the compensation payable to any person whose....
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....e the compensation already fixed and further that they would be eligible to receive the same. If there was no intention to act upon that part of the agreement, the District Collector should not have accepted the agreement in toto. Having not done so, the District Collector is not at liberty to resile from the said essential term of the agreements. Above all, the requisitioning authority is the Corporation of Kochi and at the end of the day further compensation if any to be paid, the financial sufferer is the said Corporation and accordingly, looking from that angle, the appellants cannot be strictly termed as aggrieved persons. 11. Now, we come to Section 64 of the Act, 2013 dealing with 'reference to authority', which specifies that any person interested, who has not accepted the award may, by written application to the Collector, require that the matter be referred by the Collector for the determination of the Authority, as the case may be, whether his objection be to the measurement of the land, the amount of compensation, the person to whom it is payable, the rights of rehabilitation and resettlement under Chapters V and VI or the apportionment of the compensation am....