IN THE HIGH COURT OF JUDICATURE AT PATNA
CIVIL WRIT JURISDICTION CASE No.13925 of 2009
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Mukesh Kumar , son of Late Lakhan Lal, resident of Village and Post-Bari
Balia Siraja, P.S.-Lakhminia, District-Begusarai.
.... .... Petitioner/s
Versus
1. Union of India through the General Manager, E.C. Railway, Hajipur.
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.
.... .... Respondent/s
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Appearance :
For the Petitioner/s : Mr. Suraj Narain Yadav
Mr. Pramod Rajpati, Advocates.
For the Respondent/s : Mr. Vikash Kumar, AC to AAG 1.
For the Railway : Mr. Anil Kumar Sinha, Advocate.
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE BIRENDRA PRASAD VERMA
ORAL ORDER
(Per: HONOURABLE THE CHIEF JUSTICE)
3 29-07-2011 The petitioner, a Civil Contractor has challenged the
action of the respondent authorities in deducting 4 percent 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
continue to deduct 4 percent 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 in paragraphs 37 and 38 thereof.
In view of the decision of this court the petitioner may pursue the
Patna High Court CWJC No.13925 of 2009 (3) dt.29-07-2011
2
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)
Sujit/- (Birendra Prasad Verma, J)