Today is fixed for hearing of the petition filed u/s 47 of C.P.C. by the J/dr.
Ld. Advocates of both sides are present.
W/O has been filed by the D/hr.
Heard argument of both sides. Considered submission.
On close examination of the petition filed by the J/dr. it is found that the J/dr. has adopted the plea that this case is not maintainable after the payment of awarded amount and the claim of D/hr. for issuing TDS certificate is beyond the scope of the execution case and so it is liable to be rejected.
On the other hand, D/hr. contested the said application by filing W/O and it is contended that the interest amount cannot come under the purview of income and it may come under the definition of damage. By referring Section 194A of Income Tax Act ld. Advocate for the D/hr. pointed out that the J/dr. insurance company is bound to issue TDS certificate.
After going through the material of the case record it is found that the J/dr. insurance company has already paid the awarded amount and some amount has been deducted as TDS on the pretext of deriving income from the interest. In this regard the J/dr. insurance company has already filed documents showing deduction of TDS. D/hr. is claiming the TDS certificate from J/dr. insurance company. Now the question is whether this executing Court has any scope of deciding the question as to whether J/dr. insurance company is bound to issue the TDS certificate or not? In this regard it is the settled principle of law that an executing Court cannot go beyond the decree and/ or award passed in the main case. Thus it is crystal clear that as per Section 47 of the Civil Procedure Code the claim of the D/hr. cannot be entertained by this Executing Court, particularly when the awarded amount has already been paid by the J/dr. insurance company. So it is crystal clear that the question raised by the D/hr. is beyond the jurisdiction of this executing Court.
So, the petition filed by the J/dr. u/s 47 of C.P.C. is allowed on contest.
As the J/dr. insurance company has already paid the awarded amount to the d/hr., this execution case is dropped.
