IN THE HIGH COURT OF JUDICATURE AT PATNA
CIVIL WRIT JURISDICTION CASE No.13017 of 2009
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M/S Ajit Kumar Singh, a Proprietorship Firm through its Power of Attorney
Holder Ajay Kumar Singh son of Sri Deep Narayan Singh, resident of
Jitwarpur Nizamat, P.O. & P.S. Samastipur, District-Samastipur.
.... .... Petitioner
Versus
1. Union of India through the General Manager, E.C. Railway, Hazipur.
2. Divisional Railway Manager, E.C. Railway, Samastipur.
3. The Senior Divisional Railway Manager (Engineering), E.C. Railway,
Samastipur.
4. The Senior Divisional Finance Manager, E.C. Railway, Samastipur.
5. The State of Bihar.
6. The Commercial Tax Commissioner, Bihar, Patna.
.... .... Respondents
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Appearance :
For the Petitioner : Mr. Suraj Narain Yadav, Advocate
For the Respondents : Mr. Vikash Kumar, A.C. to AAG-1
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE BIRENDRA PRASAD VERMA
ORAL ORDER
(Per: HONOURABLE THE CHIEF JUSTICE)
3. 15-07-2011 The petitioner, a Civil Contractor has challenged the
action of the respondent authorities in deducting 4 per cent of the
contractual amount against the Value Added Tax payable by the
petitioner. It is the claim of the petitioner that part of the
contractual amount comprises the cost of the labour. Such amount
is not exigible to the Value Added Tax under the Bihar Value
Added Tax Act, 2005. Nevertheless, the respondent authorities
2 Patna High Court CWJC No.13017 of 2009 (3) dt.15-07-2011
2/2
continue to deduct 4 per cent of the entire contractual amount.
Learned advocates agree that the matter at issue is
governed by the judgment of this Court in the matter of Abdul
Majid Khan & Ors. vs. The State of Bihar & Ors. [2010 (3)
P.L.J.R. 782], more particularly paragraphs 37 and 38 thereof. In
view of the decision of this court the petitioner may pursue the
remedy before the concerned authority/s.
Subject to the above observation the petition is
disposed of.
The parties will bear their own cost.
(R.M. Doshit, CJ)
(Birendra Prasad Verma, J)
Pawan Kumar/-