2025:HHC:15925 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CMPMO No.123/2022 Date of Decision: 26th May, 2025 Bajaj Allianz General ....Petitioner Versus Atma Ram & Ors. ….Respondents Coram The Hon’ble Mr. Justice Bipin Chander Negi, Judge. Whether approved for reporting?1 For the Petitioner: Mr. Jagdish Thakur, Advocate. For the Respondents: Mr. Harsh Shroal, Advocate, vice Mr. Manoj Pathak, Advocate, for respondents No.1 to 4. Mr. Ishan Kashyap, Advocate, for respondent No.5. ` Bipin Chander Negi, Judge (oral). The present petition has been preferred against the impugned order dated 28.12.2021, passed in Execution Proceedings qua award dated 03.01.2018, passed by the Motor Accident Claims Tribunal-IV, Kangra at Dharamshala, titled Atma Ram & Ors. Vs. Ruchika & Ors. 2. Heard counsel for the parties and perused the impugned order, petition and documents appended along with. 3. The total awarded amount, in the case at hand, was Rs.12,32,000/- and on the date of deposit i.e. 12.04.2018, it had amounted to Rs.19,41,016/-. However, a sum of Rs.17,95,108/- was deposited by the petitioner in the 1 Whether reporters of Local Papers may be allowed to see the judgment? Yes 2 2025:HHC:15925 Tribunal. A deduction of Rs.1,40,775/- was made by the petitioner on account of TDS. The deposit of TDS by the Executing Court was found to be violative of the judgment passed by the Division Bench of this Court on 15.10.2024 in CWPIL No.9/2014, titled Court On Its Own Motion Vs. HP State Cooperative Bank Limited, wherein it has been held that amount awarded by a Motor Accident Claims Tribunal is not income but it is damages awarded in view of death or bodily injury suffered in vehicle accident. 4. In the aforesaid facts and attending circumstances, learned counsel for respondent No.5 submits that they would have no impediment in releasing the TDS wrongly deposited in the case at hand, provided the petitioner furnishes details thereof in Form 26B within four weeks from today. 5. In view of the aforesaid, the petition is disposed of and respondent No.5 is directed to refund the TDS to the petitioner/insurance company within ten weeks from date of receiving information thereof, which shall be supplied by the petitioner/Insurance Company within four weeks from today, as per Rules applicable (Form 26B) and petitioner company is also directed to make payment of balance amount of compensation along with interest, if any received by it from the Income Tax Department to the 3 2025:HHC:15925 claimants/respondents, within four weeks from the date of receipt of refund, failing which petitioner company shall also be liable to pay interest @ 9% per annum on the said amount with effect from 12.04.2018 till payment/deposit. Pending miscellaneous application(s), if any, shall also stand disposed of. (Bipin Chander Negi) Judge 26th May, 2025 (Gaurav Rawat)