SEBASTIAR V. UNION OF INDIA

WP(C)/19784/2015

AI Insights

The case involves petitioners who are residents of Tamil Nadu, whose son died in a motor accident. They filed a claim (O.P.(MV) No.1569/1999) before the Motor Accidents Claims Tribunal, Perumbavoor, and were awarded compensation. The Insurance Company deposited the compensation amount after deducting TDS, which was then deposited with the Government of India Account. The petitioners, being marginalized and not liable under the Income Tax Act, sought a refund of the TDS amount. The court's decision focuses on procedural directions for the Insurance Company to facilitate the refund process and ensure the petitioners receive the due compensation.

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 743175 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 27-07-2015
• Assessment Year: misc
• Other Referred Cases: OP(MV) No. 1569 of 1999, MACA No. 666 of 2007, WP(C) No. 17286 of 2013
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K M V P ANDALA; CHRISTOPHER ABRAHAM; P K MANOJKUMAR
• Assessee Lawyers: K C ELDHO; JIJO THOMAS; MALLEENATHAN M; ANEESH JAMES; ANIL NATH
• Keywords: Compensation; Income Tax; Motor Accident; Refund; TDS
• Section: 1569/1999

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 27TH DAY OF JULY 2015/5TH SRAVANA, 1937 WP(C).No. 19784 of 2015 (W) ---------------------------- PETITIONERS : ----------------------- 1. SEBASTIAR, AGED 66 YEARS, S/O.SABARIMUTHU, PERIYANTHAMBI, UDAYARPETTY KARA ANDAKUKLAM P.O., PUDUKOTTAI DISTRICT, TAMIL NADU. 2. THAINESE MARY AGED 64 YEARS, W/O.SEBASTIAR, PERIYANTHAMBI, UDAYARPETTY KARA ANDAKULAM P.O., PUDUKOTTAI DISTRICT, TAMIL NADU BY ADVS.SRI.K.C.ELDHO SRI.JIJO THOMAS SRI.MALLEENATHAN M. SRI.ANEESH JAMES SRI.ANIL R. NATH RESPONDENTS : --------------------------- 1. UNION OF INDIA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT DEPARTMENT OF INCOME TAX, CENTRAL SECRTARIAT NEW DELHI – 110 001. 2. ASSISTANT COMMISSIONER INCOME TAX, OFFICE OF INCOME TAX, ALUVA CIRCLE ALUVA – 683 101. 3. UNITED INDIA INSURANCE COMPANY REPRESENTED BY ITS MANAGER, DIVISIONAL OFFICE KACHERITHAZHAM, MUVATTUPUZHA, ERNAKULAM DISTRICT – 686 673. R1 & R2 BY ADVS. SRI.K.M.V.P ANDALAI, SC SRI. CHRISTOPHER ABRAHAM R3 BY ADV. SRI.P.K.MANOJKUMAR,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27-07-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 19784 of 2015 (W) APPENDIX PETITIONER'S EXHIBITS : EXT.P1 : COPY OF THE COMMON AWARD DATED 22.3.2006 PASSED BY THE MOTOR ACCIDENTS CLAIMS TRIBUNAL,PERUMBAVOOR IN OP(MV) NO. 1569 OF 1999. EXT.P2 COPY OF THE JUDGMENT DATED 9.1.2012 OF THIS HON'BLE COURT IN MACA NO. 666 OF 2007. EXT.P3 COPY OF THE E.P. NO. 24 OF 2002 IN OP(MV) NO. 1569 OF 1999 ON THE FILES OF THE MOTOR ACCIDENTS CLAIMS TRIBUNAL, PERUMBAVOOR. EXT.P4 COPY OF THE JUDGMENT DATED 13.8.2013 OF THIS HON'BLE COURT IN WP(C) NO. 17286 OF 2013. EXT.P5(a) COPY OF THE DEPOSIT RELEASE ORDER DATED 3.7.2012 ISSUED BY THE PUNJAB NATIONAL BANK, PERUMBAVOOR IN FAVOUR OF THE 1ST PETITIONER. EXT.P5(b) COPY OF THE DEPOSIT RELEASE ORDER DATED 3.7.2012 ISSUED BY THE PUNJAB NATIONAL BANK, PERUMBAVOOR IN FAVOUR OF THE 2ND PETITIONER. EXT.P6(a) COPY OF THE INCOME CERTIFICATE IN RESPECT OF THE PETITIONERS ISSUED BY THE TAHSILDAR, KULATHUR TALUK, PUDUKOTTAI DISTRICT. EXT.P6(b) COPY OF THE INCOME CERTIFICATE IN RESPECT OF THE PETITIONERS ISSUED BY THE TAHSILDAR, KULATHUR TALUK, PUDUKOTTAI DISTRICT. (Contd...) WP(C).No. 19784 of 2015 (W) EXT.P7 COPY OF THE REPRESENTATION DATED 21.11.2014 SUBMITTED BY THE PETITIONERS BEFORE THE 2ND RESPONDENT. EXT.P8(a) COPY OF THE POSTAL RECEIPT. EXT.P8(b) COPY OF THE ACKNOWLEDGEMENT CARD EVIDENCING THE RECEIPT OF EXHIBIT P7 BY THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.A. TO JUDGE Mn A.MUHAMED MUSTAQUE, J. ***************************************************************************** W.P.(C) No. 19784 of 2015 ****************************************************************************** Dated this the 27th day of July, 2015 JUDGMENT Petitioners are permanent residents of Tamil Nadu. The petitioners son died in a motor accident. The petitioner filed a claim petition by filing O.P.(MV) No.1569/1999 before the Motor Accidents Claims Tribunal, Perumbavoor. The petitioner was awarded compensation of Rs.1,80,990/-. 2. The Insurance Company-third respondent deposited the entire amount after deducting TDS and deposited the same with the Government of India Account. The amount appears to be Rs.29,852/-. The petitioners are the marginalized people and they are not liable to be assessed under the Income Tax Act. They approached this Court for claiming refund of the amount. 3. Learned counsel for the Department submits that the petitioners have either to file a return or the Insurance Company has to make a request for refund. Taking note of the facts and circumstances, this writ petition is disposed of with the following directions: W.P.(C) No. 19784 of 2015 2 i. The third respondent shall make a request before the Income Tax Authority claiming refund. ii. If such request is made, that shall be considered and refunded to the third respondent itself. iii. The third respondent shall make the request within one month from the date of receipt of a copy of this judgment. iv. The refund shall be granted to the third respondent within a further period of one month. v. On receipt of the amount from the Income Tax Authority, the third respondent shall deposit the amount before the Motor Accidents Claims Tribunal and the Tribunal is directed to release the amount deposited by the Insurance Company to the petitioners. Sd/- A.MUHAMED MUSTAQUE, JUDGE ln "