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Judgment
The instant Intra Court Appeals filed u/S. 2 (1) of Madhya Pradesh Uchcha Nyayalaya (Khandpeeth Ko Appeal) Adhiniyam, 2005 assails the final order dated 11/9/2019 in W.P. 5240/2017 passed by learned single judge exercising supervisory jurisdiction u/Art. 227 of the Constitution partly allowing the petition in question in the following terms:-
"8. In the present case, the claim petition was dismissed by the Claims Tribunal as well as by the High Court, however, the SLP filed by the respondents was allowed by order dated 11/10/2012 passed by the Supreme Court in Civil Appeal No.7490/2012. Thus, it is clear that the entitlement of the respondents no.1 to 5 was adjudicated in favour of the claimants by order dated 14/10/2012. However, it appears that the compensation amount was deposited by the petitioner before the Claims Tribunal on 24/4/2013. Thus, it is clear that the insurance company had deposited the compensation amount after six months of passing of the order by the Supreme Court. Thus, this Court is of the considered opinion that the interest which had accrued from the date of passing of the order by the Supreme Court till its realization is not subject to deduction of TDS, because the entitlement was already declared, but it was the insurance company who took six months to deposit the compensation amount and interest has to be spread over. Thus, it is held that as the respondents no.1 to 5 were declared entitled for receipt of compensation amount by order dated 11/10/2012 and the interest was directed to be paid from the date of claim petition, therefore, the interest which had already accrued on the compensation amount is subject to deduction of TDS, however, the interest which had accrued after the order of the Supreme Court dated 11/10/2012 till its actual payment is not subject to deduction of TDS.
Accordingly, the order dated 24/7/2017 passed by the First Additional Motor Accident Claims Tribunal in Execution Case No.33/1997 X 14 (Claim) is hereby set aside. The Claims Tribunal is directed to bifurcate the interest on the compensation amount, as directed above and thereafter, to proceed further in accordance with the above-mentioned directions.
With aforesaid observations and directions, the petition is finally disposed of.
Learned counsel for the rival parties are heard on the question of admission.
The synopsis given by both the parties are perused.
The question that fell for consideration before the learned single judge was that appellants herein were entitled to deduct TDS of Rs. 2,08,544/- from compensation amount of Rs. 15,82,080/- (including inteerest amount of Rs. 10,42,724/-) which was awarded to the appellants/claimants by the Apex court in Civil Appeal No. 7490/12 allowed on 11/10/2012 after the respondents/company had lost before the MACT and as well as the High Court.
Bare perusal of the impugned judgment rendered by learned single judge reveals that after appreciating the subtle difference between entitlement of compensation paid under the Land Acquisition Act on one hand and the Motor Vehicles Act on the other, the learned single has rendered a considered view as aforesaid by passing a pragmatic and lawful order which this court has no reason to differ.
The verdicts relied upon by learned counsel for rival parties turn on their own facts and are not pertinent to the issue involved herein.
The reason assigned by learned single judge does not come in conflict with any of the established principles of law and therefore this court sees no reason to take a different view than the one taken by learned single judge.
Accordingly no interference is warranted and the appeal stands rejected by upholding the order of learned single judge.
No cost.