JUDGMENT :- Rule with the consent of the parties made returnable forthwith and heard. 2. The above petition filed under Articles 226 and 227 of the Constitution of India takes exception to the order dated 16/06/2010 passed by the Executing Court i.e. the learned Civil Judge, Senior Division, Pusad, by which order the application at Exhibit 1 in M.J.C. No.62/2009 filed by the petitioners herein was partly allowed and out of the total amount of Rs.9,15,393/-, which is kept in FDR bearing No.SD/A 29 275192 in the State Bank of India Pusad Branch. The petitioners were held to be entitled to only an amount of Rs.2,82,794/-and the remaining amount of Rs.6,32,599/- was directed to be refunded to the State. The said M.J.C. proceedings being No.62/2009 has been filed for execution of the Award passed by this Court in First Appeal No.89/1995 decided on 3rd April, 2009. The Reference Court had granted compensation to the petitioner at the rate of Rs.3,50,000/- per hectare for the agricultural land. In terms of the Award of the Reference Court, the Special Land Acquisition Officer had deposited the total amount of Rs.18,30,786/- on 09/10/1995 in this Court at the time of the admission of the First Appeal. By an order passed on 25/01/1996, 50% of the said amount was directed to be paid to the petitioners and the remaining amount of Rs.9,15,393/- was directed to be kept in FDR with the State Bank of India Pusad Branch, the said FDR was renewed from time to time and presently it bears the new No.SAA 49 221102. In First Appeal No.89/1995 filed by the State the compensation which was awarded by the Reference Court at the rate of Rs.3,50,000/- per hectare was brought down to Rs.2,40,000/- per hectare on the basis of which the petitioners had sought to withdraw the amount, which was due to them as per the judgment and order of this Court. The petitioners had accordingly filed the application Exhibit 1 for withdrawal of the amount as per the petitioners' entitlement. 3. In the said application Exhibit 1 the State filed its reply wherein it was stated that an amount of Rs.6,32,599/- with interest accrued thereon is required to be refunded to the State and the remaining amount of Rs.2,83,794/- along with the interest accrued thereon was required to be paid to the petitioners. 3. In the said application Exhibit 1 the State filed its reply wherein it was stated that an amount of Rs.6,32,599/- with interest accrued thereon is required to be refunded to the State and the remaining amount of Rs.2,83,794/- along with the interest accrued thereon was required to be paid to the petitioners. The Executing Court accepted the said contention of the State and has passed an order on 16/06/2010, which is the subject matter of the present petition. 4. On behalf of the petitioners a grievance has been made that the Executing Court has accepted the calculation of the State without considering whether in fact the State was entitled to the said amount of Rs.6,32,599/- out of the amount deposited by it in this Court. It is contended that the calculations of the State have been accepted blindly without canying out the exercise as regards the entitlement of the petitioners and the State. 5. In the above petition pursuant to the directions of this Court, an affidavit in reply has been filed on behalf of the State by the Special Land Acquisition Officer, Benefited Zone, District Yavatmal to which is appended a chart. The amounts calculated on the basis of the compensation at the rate of Rs.3,50,000/- per hectare and as per the judgment of this court in First Appeal No.89/1995 i.e. at the rate of Rs.2,40,000/- per hectare has been mentioned in the said chart. In terms of the calculation made at the said rate of Rs.2,40,000/- per hectare, the total amount of compensation comes to Rs.13,01,804/-. It is required to be noted that though the original compensation as per the Award of the Reference Court came to Rs.19,34,403/-, the amount of Rs.18,30,786/- was arrived at after deducting incometax in the sum of Rs.1,08,784/-. Since the total compensation has now come down to Rs. 13,01,804/- and since the petitioners have already been allowed to withdraw Rs.9,15,393/-, the petitioners would be entitled to withdraw the balance amount as per their entitlemen However, the aspect of the incometax having already been deducted from the amount of Rs.19,34,403/- would have to be taken into consideration at the time of calculating the petitioners' entitlement in terms of the judgment and order of this Court in First Appeal No.89/1995. The matter is therefore required to be relegated back to the Executing Court for a de novo consideration of the said application Exhibit 1 filed by the petitioners. Hence, the following order. ORDER i) The impugned order dated 16/06/2010 is quashed and set aside and the said application Exhibit 1 is relegated back to the Executing Court for a de novo consideration. ii) The said application Exhibit 1 would have to be considered in terms of the observations made herein above and in the light of the calculations, which have been appended to the affidavit in reply filed by the Special Land Acquisition Officer in the present petition. iii) The Executing Court to take into consideration the fact that an amount of Rs.1,08,784/-has already been deducted as ineometax from the original amount of compensation and hence the petitioners would have to be given the benefit on a pro rata basis on the amount to which they are now found to be entitled. iv) The parties to appear before the Executing Court on 2nd of September, 2011. The Executing Court thereafter to dispose of application Exhibit 1 within a period of two months of the first appearance of the parties. 6. Rule is accordingly made absolute in the aforesaid terms with parties to bear their respective costs. Ordered accordingly.