2019 (4) TMI 2063

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.... taken up for hearing, the learned Additional Government Pleader would submit that the order of the Deputy Commissioner, Workmen Compensation, Conoor dated 31.5.2016 would be complied with and the amount payable to the petitioner would be deposited. 3. It appears that by proceedings dated 18.03.2019, a deposit of a sum of Rs.3,90,322/- has been made in favour of the Deputy Commissioner of Labour, Coonoor, which are extracted here under: "Ref.651900/TPCL/WC.2008 155 Dated:18.03.2019 To The Deputy Commissioner of Labour, Coonoor. Respected Sir/Madam, Ref: WC No.580/2005, DCL, Erode Writ Petition No.7544/2018, HC, Madras With reference to the above case, we have sati....

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....tion has been made towards TDS and it is not for the second respondent to deduct or insist the TDS on the compensation payable to the petitioner. 6. At this, the learned counsel for the petitioner relied on a judgment passed by the learned Single Judge of this Court reported in 2016 (4) CTC 736 in the case of The Managing Director, Tamil Nadu State Transport Corporation (Sale) Ltd Vs. Chinnadurai. Paragraph nos.17 to 19, of the said judgment are extracted here under: "17. If there is a conflict between a social welfare legislation and a taxation legislation, then, this Court is of the view that a social welfare legislation should prevail since it subserves larger public interest. The Motor Vehicle Act is one such legislation whi....

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.... the Petitioner Corporation cannot deduct any amount towards TDS and the same shall also be deposited in addition to the amount that has already been deposited to the credit of M.C.O.P.No.879 of 2006, on the file of the Motor Accident Claims Tribunal, Additional District Judge, Fast Track Court, Dharmapuri, within a period of four weeks from the date of receipt of a copy of this order and the Respondent is entitled to take appropriate steps in a manner known to law to withdraw the amount. 7. According to the learned Single Judge, if there is a conflict between a Social Welfare Legislation and a Taxation Legislation, Social Welfare Legislation should prevail since it subserves larger public interest and the compensation like the present o....