Page No.# 1/2 GAHC010049602024 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/845/2024 ORIENTAL INSURANCE CO. LTD, HAVING ITS REGISTERED OFFICE AT ORIENTAL HOUSE, P.B. NO. 7037 A- 25/27, ASAF ALI ROAD, NEW DELHI-110002, AND REGIONAL OFFICE AT GUWAHATI AND REPRESENTED BY REGIONAL MANAGER. VERSUS SRI. MANJIT KR. BRAHMA and 2 ORS S/O SRI BINAY KUMAR BRAHMA, VILL. MAORIAGAON, P.O. NAYEKGAON, P.S. and DIST. KOKRAJHAR, B.T.C., ASSAM. 2:DIVISIONAL MANAGER NEW INDIA ASSURANCE CO. LTD. BONGAIGAON DIVISIONAL OFFICE P.O. and DIST. BONGAIGAON ASSAM INSURER OF THE VEHICLE TRUCK NO. AMN-4239 3:MD. FAZAR ALI AHMED S/O LT. TAMIZUDDIN AHMED VILL. FULKUMARI P.O. BIDYAPUR DIST. BONGAIGAON ASSAM OWNER OF THE VEHICLE TRUCK NO. AMN-423 Advocate for the Petitioner : MR. S DUTTA, Advocate for the Respondent : J U AHMED(R-1), MR S A REEYAZ(R-1),MR. R K MUSHAHARY(R-1) Page No.# 2/2 BEFORE HONOURABLE MR. JUSTICE KARDAK ETE ORDER Date : 24-01-2025 Heard Mr. S. Dutta, learned senior counsel assisted by Mr. S. Dutta, learned counsel for the applicant and Mr. S.A. Reeyaz, learned counsel for the respondent. This is an application seeking modification of the order dated 09.12.2023 passed by this Court in MAC.App 252/2019 in the National Lok Adalat. Mr. S. Dutta, learned senior counsel submits that in the order dated 09.12.2023, inadvertently, the order has been passed on settlement between the parties to be paid an amount of Rs.1,71,750/- (Rupees one lakh seventy one thousand seven hundred and fifty) only subject to deduction of TDS on the interest amount and providing the tax deduction certificate to the appellants/claimants. He submits that since the amount is of Rs.1,71,750/- there would not be any question of TDS in view of Section 194(A) of Income Tax Act, 1961. Therefore, the last line of the second paragraph of the order dated 09.12.2023 particularly “subject to deduction of TDS on the interest amount and providing the tax deduction certificate to the appellants/claimants” may be deleted. Mr. A. Reeyaz, learned counsel fairly submits that he would not have any objection on such prayer for modification. Having considered the submissions of the learned counsel for the parties and the provision of Section 194(A) of the Income Tax Act, 1961, I am of the view that the order dated 09.12.2023 which provides to the effect that “subject to deduction of TDS on the interest amount and providing the tax deduction certificate to the appellants/claimants “ is inadvertently been made and without reference to the above provision of the said Act. Thus, I deem it appropriate to modify the said order by deleting the last line of the second paragraph of the order dated 09.12.2023 passed in MAC.App NO.252/2019 as referred hereinabove. I.A. stands allowed and disposed of. JUDGE Comparing Assistant