1 CGHC010003702026 2026:CGHC:28712 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPL No. 13 of 2026 1 - Sukhvinder Kaur W/o Late Manjit Singh, Aged About 57 Years R/o Masjid, Gali, Gauri Nagar, Rajnandgaon, District- Rajnandgaon, (C.G.) ... Petitioner(s) versus 1 - Branch Manager The New India Insurance Company Limited , Bus Stand Bilaspur, District- Bilaspur, (C.G.) 2 - Commissioner, Income Tax Department, Vyapar Vihar, Bilaspur, District- Bilaspur, (C.G.) ... Respondent(s) For Petitioner/s : Shri Yash Verma, Advocate. For Respondent/s : Shri Shivendu Pandya, Advocate. Hon’ble Shri Justice Rakesh Mohan Pandey Judgment On Board 09.07.2026 1) The petitioner has filed this petition seeking the following reliefs: “10.1 To issue an appropriate Writ directing the respondents to deposit the amount of Rs. 1,20,709 with interest as deems fit by this Hon'ble court, which is deducted as tax deducted at source by the respondent no. 1 company. NIRMALA RAO 2 10.2 Any other relief which this High Court may deems fit.” 2) Learned counsel for the petitioner would submit that the husband of the petitioner, namely Manjeet Singh was employed as a driver under respondent No.2 Establishment, who died in road accident on 29.10.2002. He would submit that a claim case under the provisions of Workmen’s Compensation Act was filed by the petitioner/ wife of the deceased and an award was passed on 3.10.2008 directing the respondents to pay compensation to the tune of Rs.1,89,560/-. He would submit that the petitioner preferred MAC No.65 of 2009 for enhancement of compensation, which was partly allowed vide order dated 14.9.2017 whereby the compensation amount was enhanced to Rs.3,12,774/- with interest @12% per annum. It is argued that the learned Executing Court subsequently directed respondent No.1 to make payment of compensation with interest to the tune of Rs.7,95,615/-. He would submit that respondent No.1 paid the amount of enhanced compensation, but deducted 20% TDS, amounting to Rs.1,20,709/-; however, because the TDS certificate was not placed before the learned Court below, the said amount has not been paid to the petitioner yet. He would submit that as respondent No.1 has now placed the TDS certificate on record, the petitioner may be permitted to approach the Income-Tax Department to claim the said amount. 3) No objection from the other side. 3 4) Having considered the submissions made by counsel for the petitioner, this petition is disposed of reserving liberty in favour of the petitioner to move an appropriate application alongwith TDS certificate before respondent No.2 and in turn, the concerned authority is directed to take an appropriate decision with regard to refund of TDS amount to the petitioner preferably within a period of 60 days from the date of receipt of a copy of this order. 5) Accordingly, the present petition is disposed of. Sd/- (Rakesh Mohan Pandey) JUDGE Nimmi