2013 (8) TMI 1160

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....Shashikant S/o. Namdeo Rahade and Others, Ajinath S/o. Ramrao Pachpute and Others Versus The State of Maharashtra and Others.<br>Indian Laws<br>2013 (8) TMI 1160 - BOMBAY HIGH COURT - TMI<br>BOMBAY HIGH COURT - HC<br>Dated:- 27-8-2013<br>Writ Petition Nos. 5402, 5401, 3536, 5325 of 2013, 9623, 10246, 10576 of 2012, 887, 5522, 8490, 5427, 1095, 2169 of 2011 - -<br>Indian Laws<br>-<br>B.P. Dharmadhi....

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.... between the interest granted under Section 28 and under Section 34 of the Act. 4] We find that the issue is squarely covered by larger Bench judgment of the Apex court reported at (1996) 7 Supreme 650 "Bikram Singh Vs. Land Acquisition Officer." The Honourable Apex Court has made distinction between the compensation awarded substantively over land, and interest paid statutorily upon it. 5] Sect....

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....come-Tax Officer, within a period of 4 weeks from today. If such representation is made, said authority shall provide opportunity of hearing to petitioners and if it is found that TDS has been effected, not only on amount of interest, but also on amount of compensation, said excess TDS deducted by the State Government, and credited to the Income Tax Department shall be refunded to respective petit....

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....23(1). We, therefore, with respect, follow the larger Bench judgment of the Honourable Apex Court. 10] In W.P. Nos. 5401/2013, 5402/2013, and 5427/2012, only 50% of the amount deducted is forwarded by SLAO to the Income Tax Officer. Remaining 50% is still not forwarded and this Court has, on 8.7.2013, restrained him from forwarding the same. Mr. D.A. Bide, points out that in W.P. No. 3536 of 2013....