IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA FAO No.243 of 2020 Date of decision: 21.11.2025 _______________________________________________________ United India Insurance Company Limited. ...Appellant Versus Meera Devi and others …Respondents ________________________________________________________ Coram Hon'ble Mr. Justice Sushil Kukreja, Judge 1 Whether approved for reporting? ____________________________________________________ For the appellant: Mr. P.S. Chandel, Advocate. For the respondents: Mr. Hamdner Singh Chandel, Advocate, respondents No.1 & 2. None for respondents No.3 & 4. Mr. Neeraj Sharma, Advocate, for respondent No.5. Sushil Kukreja, Judge Mr.Neeraj Sharma, Advocate, is representing respondent No.5 i.e. Department of Income Tax, who has been impleaded as respondent by this Court vide order dated 21.11.2023. Learned counsel for respondent No.5 has fairly submitted that as per the settled legal position, income tax is not to be deducted by way of TDS from the amount allowed in favour of the victim as compensation under the Motor Vehicles Act or the Employees Compensation Act. He submits that the insurer i.e. appellant in the instant appeal has deducted the TDS and now in order to rectify the records as per the procedure, the appellant herein has been communicated the requirements for refund 1 Whether reporters of Local Papers may be allowed to see the judgment? of the TDS amount and as soon as the said requirements are fulfilled, respondent No.5 shall immediately refund the amount. 2. Therefore, in view of the stand taken on behalf of respondent No.5, the appellant is directed to complete the necessary formalities in accordance with the Rules at the earliest and respondent No.5 is directed to refund the amount deducted as TDS to the appellant within one week from the date of completion of formalities by the appellant. The application stands disposed of. ( Sushil Kukreja ) Judge November 21, 2025 (V. Himalvi) 2