Patna High Court
Dilip KumarversusThe State of Bihar
- Decided
- Disposal
- DISPOSED
- Bench
- RAJIV ROY
Holding
The writ petition was dismissed as infructuous because the respondents had already effected a refund of the TDS amount with interest.
Summary
Petitioner Dilip Kumar filed a writ petition seeking an order directing the State of Bihar, the District Magistrate, the Land Acquisition Officer, and NHAI to pay the income‑tax amount of Rs. 426,122 deducted as TDS on his acquired land for the widening of NH‑02, along with interest and to reflect the amount on his PAN. The respondents filed a counter‑affidavit stating that the competent authority had already issued a cheque to refund the TDS amount with interest at 12% per annum. Both parties agreed that the purpose of the petition had been achieved and that the relief sought was no longer required. The Court held that the petition had become infructuous. Consequently, the writ petition was disposed of without further orders.
Issues considered
- What relief, if any, is available to a landowner for recovery of TDS deducted on compensation for land acquisition?
- Whether the issuance of a refund cheque by the competent authority renders the writ petition infructuous.
Subjects
- Tax Deducted at Source
- TDS refund
- Land acquisition
- National Highway Authority of India
- Writ petition
- PAN
- Compensation
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.2903 of 2026
======================================================
Dilip Kumar S/o Late Shiv Narayan Singh, R/o Village Ward no 3, Ishmilpur,
PS Sherghat, District Gaya Ji.
... ... Petitioner/s
Versus
1. The State of Bihar through Principal Secretary Land Acquisition
Department, Govt Of Bihar
2. District Magistrate, Gaya.
3. Land Acquisition Officer, Gaya.
4. National Highway Authority of India through its Director, having its
Regional Office at Patliputra Colony Road, Block A, Patliputra, Industrial
Area 800043.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. Binay Kumar Singh, Adv.
For the Respondent/s : Mr. Kinkar Kumar (9)
For the NHAI : Mr. Rajesh Kumar Shandilya, Adv.
Ms. Ankita Kumari, Adv.
======================================================
CORAM: HONOURABLE MR. JUSTICE RAJIV ROY
ORAL ORDER
3 21-04-2026 Heard the parties.
2. The present application has been preferred for the
following relief(s):
i. For issuance of an appropriate
order or direction to the Respondents to pay
the amount of Income tax of Rs. 426122/-
deducted by the Respondents in lieu of
Acquired land of the petitioner for widening
of N.H.-02.
ii. For further issuance of direction
to the Respondents Authority to pay the
aforesaid amount along with interest on his
PAN Number-AQLPK0833E, as the said
Patna High Court CWJC No.2903 of 2026(3) dt.21-04-2026
2/3
amount is not reflected on his PAN or on His
FORM 26 AS,
iii. For further issuance of
direction to pay the compensation to the
petitioner for Non-payment of the said
amount on the PAN Account of this petitioner
iv. For any other order or orders
which this Hon'ble Court may deem fit and
proper under the facts and circumstances of
this case.
3. Pursuant to the last order, a counter affidavit has
come on behalf of the respondent nos. 2 and 3 and paragraph 15
read as follows:
15. That with regard to the
statement made in para-9 of the writ
application, it is further submitted that in
order to ensure that the petitioner, Dilip
Kumar does not suffer any loss due to the
said inadvertent error, the Competent
Authority-cum- District Land Acquisition
Officer, Gaya has already issued a Bank
Cheque Leaf No. 538167 dated 18/04/2026,
drawn on IndusInd Bank, Gaya to refund the
total sum of TDS (Tax Deducted at Source)
amount of the petitioner along with interest
@ 12% per annum for the delay,
4. In that background, the parties agreed to the point
that the purpose for which the writ petition was filed has been
Patna High Court CWJC No.2903 of 2026(3) dt.21-04-2026
3/3
achieved. The writ petition has become infructuous.
5. Accordingly, the writ petition is disposed of.
(Rajiv Roy, J)
Vijay Singh/-
U
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