Judgment :- 1. These writ petitions have been filed by the claimants in Land Acquisition cases under Articles 226 and 227 of the Constitution of India praying for quashing the letter of District Judge, at Koppal, dated 02.09.2009 bearing No.674/DCK/2009 vide Annexure-A addressed to Civil Judge, Sr.Dn., Koppal, Gangavathi, Yelburgi and Kushtagi to deduct 10% towards TDS while making payment of compensation for acquisition of immovable property exceeding Rs.1 lakh with effect from 01.1.2004. 2. Learned counsel for the petitioners in these batch of writ petitions submits that learned District Judge, Koppal, erred in issuing the impugned direction though Section 194 LA of the Income Tax Act, 1961, does not provide for deduction of 10% out of compensation payable towards acquisition of agricultural land towards TDS and the impugned direction has been issued contrary to law and without application of mind. 3. Learned Government Pleader submits that on the basis of TDS chart for the year 01.04.2008 to 31.03.2009 at Annexure-A and Government Circular dated 08.06.2000 issued to Divisional Commissioner, Assistant Commissioner and SLAO in the State Government of Karnataka bearing No.RD 173 ACW 99 at Annexure-B, learned District Judge has issued the impugned letter. 4. As the matter is pertaining to deduction of TDS under the Income Tax, Sri.M.V.Sheshachala learned standing counsel for the Income Tax Department, who is present in the court is requested to assist the court. 5. Sri.Sheshachala submits that as per Section 194 LA of the Income Tax Act, no TDS can be deducted towards the compensation payable towards acquisition of agricultural land. He further submits that in so far as acquisition of non-agricultural land, it would attract capital gains and therefore in that case TDS at the rate of 10% shall be deducted and with reference to interest payable on the compensation towards acquisition of agricultural land, it is treated as income from other sources and therefore 10% of interest amount shall be deducted towards TDS under the Income Tax Act. 6. It is useful to excerpt Section 194 LA of the Income Tax Act. “194LA. 6. It is useful to excerpt Section 194 LA of the Income Tax Act. “194LA. Any person responsible for paying to a resident any sum, being in the nature of compensation or the enhanced compensation or the consideration or the enhanced consideration on account of compulsory acquisition, under any law for the time being in force, of any immovable property (other than agricultural land), shall at the time of payment of such sum in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct an amount equal to ten percent of such sum as income-tax thereon: Provided that no deduction shall be made under this section where the amount of such payment or, as the case may be, the aggregate amount of such payments to a resident during the financial year does not exceed on hundred thousand rupees. Explanation – For the purposes of this section- (i). “agricultural land” means agricultural land in India including land situated in any area referred to in items (a) and (b) of sub-clause (iii) of clause (14) of section 2; (ii). “immovable property” means any land (other than agricultural land) or any building or part of a building.” 7. The impugned letter at Annexure-A in W.P.No.65109/2009 is common in other connected writ petitions. For immediate reference, it is useful to excerpt the impugned direction given by way of letter dated 02.09.2009 (Annexure-A) which reads as under: No.674/DCK/2009 Office of the District & Sessions Judge, Koppal, Dtd. 2.9.2009. To, The Civil Judge (Sr. Dn.) Koppal/Ganavathi/Yelburga & Kushtagi. Sri, am herewith enclosing a Xerox copy of the brochure issued by Income Tax Department of Karnataka, which disclose that 10% income tax to be deducted at source while making payment of compensation for acquisition of immovable property exceeding Rs.1,00,000-00 w.e.f., 1.10.2004 in view of Sec. 194 LA of the Income Tax Act 1961. You are therefore requested to go through the said provision of law and recover the Income Tax wherever it is applicable. The Account’s Sheristedar of your respective courts may be asked to keep this information with him always. Yours faithfully, Sd/- District & Sessions Judge, Koppal. 8. You are therefore requested to go through the said provision of law and recover the Income Tax wherever it is applicable. The Account’s Sheristedar of your respective courts may be asked to keep this information with him always. Yours faithfully, Sd/- District & Sessions Judge, Koppal. 8. It is specifically stated in Section 194 LA of the Income Tax Act that person responsible to pay compensation/enhanced compensation or consideration/enhanced consideration on account of compulsory acquisition under any law of any immovable property (other than agricultural land), at the time of payment of such sum deduct an amount equal to 10% of such sum as income tax thereon. If compensation payable is on account of the acquisition of agricultural land, the person responsible for paying the amount is not liable to deduct TDS. The impugned direction at Annexure-A given by the learned District Judge is not lucid and on the other hand vague. Therefore, the same is liable to be quashed. 9. In the result, the petitions are allowed and the impugned direction at Annexure-A in each of the writ petitions is quashed with liberty to the District Judge, if necessary, to issue proper direction in accordance with law. A word of appreciation to Sri.Sheshachala, for his valuable assistance rendered in this case, is placed on record.