SMT. KASTURI W/O MALLAPPA PARANNAVAR vs. THE STATE OF KARNATAKA

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WP/108542/2017HC KarnatakaKAHC02003127201713 April 2018Bench: KRISHNA S.DIXIT3 pages
AI SummaryDismissed

What did the High Court hold?

The Court granted four weeks' time to comply with office objections. Failure to do so would result in the petitions being dismissed without reference to the Bench.

What were the facts?

The petitioners sought a direction to refund Income Tax wrongly deducted by the Special Land Acquisition Officer. They claimed the tax was exempted under the Right to Fair Compensation and Transparency in Land Acquisition Act, 2013.

What were the issues?

Whether the Income Tax deducted was wrongly levied and if it was exempted under the relevant Land Acquisition Act.

Which sections of the Income-tax Act were involved?

Section 96

AI-generated summary — verify with the full judgment below

Before: HONBLE MR. JUSTICE KRISHNA S DIXIT

1 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH, DHARWAD

DATED THIS 13th DAY OF APRIL, 2018

BEFORE

HON'BLE MR. JUSTICE KRISHNA S DIXIT

WP NOs. 108542-544 OF 2017 [LA-RES]

BETWEEN

1.

SMT. KASTURI W/O MALLAPPA PARANNAVAR AGE: 55 YEARS, OCC: HOUSEHOLD WORK, R/O: NOOLVI, TQ: HUBBALLI, DIST: DHARWAD. NOW AT BHAVIKATTI PLOT, NEAR URDU SCHOOL, TEJESWINI NAGAR, DHARWAD.

2.

SRI.VISWANATH IS/O MALLAPPA PARANNAVAR AGE: 38 YEARS, OCC: SERVICE, R/O: NOOLVI, TQ: HUBBALLI, DIST: DHARWAD. NOW AT BHAVIKATTI PLOT, NEAR URDU SCHOOL, TEJESWINI NAGAR, DHARWAD.

3.

SRI.SHIVARAMKRISHNA S/O MALLAPPA PARANNAVAR AGE: 34 YEARS, OCC: P. SERVICE, R/O: NOOLVI, TQ: HUBBALLI, DIST: DHARWAD. NOW AT BHAVIKATTI PLOT, NEAR URDU SCHOOL, TEJESWINI NAGAR, DHARWAD. ... PETITIONERS

(BY SRI. HEMANTHKUMAR L HAVARAGI. ADVOCATE)

AND

1.

THE STATE OF KARNATAKA DEPARTMENT OF REVENUE, GOVERNMENT OF KARNATAKA, VIDHANA SOUDHA, BENGALURU, RPTD. BY ITS PRINCIPAL SECRETARY.

2 2. THE DEPUTY COMMISSIONER, DHARWAD DIST: DHARWAD.

3.

THE SPECIAL LAND ACQUISITION OFFICER, AND ASSISTANT COMMISSIONER, DHARWAD, DIST: DHARWAD.

4.

THE TAHASHILDAR HUBBALLI, TQ: HUBBALLI, DIST: DHARWAD. ... RESPONDENTS **** This WP is filed under Article 226 & 227 of Constitution of India praying to direct the Respondent No.3 to refund an Income Tax of Rs. and Rs.9,744/- to the petitioners wrongly deducted by the Respondent No.3 and the Income Tax is exempted under Section 96 of the right to fair compensation and transparency in land acquisition, rehabilitation and resettlement act 2013 (Central Act No.30 of 2013) and direct the Respondent No.3 to consider the Representations dated:04.04.2016, and dated:05.05.2017 vide ANNEXURE-C and C1 respectively.

**** This petition coming on for orders this day, the Court, made the following;

O R D E R

Finally four weeks’ time is granted to comply with the office objections, failing which the petitions stand dismissed without reference to the Bench.

SD/- JUDGE.

3 Note: As per the endorsement made in the order sheet dated 14/06/2018 the Advocate for the Petitioners has not complied with the office objections. Hence, this WP Nos. 108542-544/2017(LA-RES) stands dismissed as per the Court order dated: 13/04/2018.

SD/- ASSISTANT REGISTRAR R- By:-

C- By:- T- By:- svp.

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