IN THE HIGH COURT OF JUDICATURE AT PATNA
CIVIL WRIT JURISDICTION CASE No.7425 of 2009
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Neeraj Construction Pvt. Ltd. through its Managing Director Keshaw Prasad
having its registered office at & P.S. Daudnagar, Ward No.10, District-
Aurangabad (Bihar).
.... .... Petitioner
Versus
1. The State of Bihar through the Secretary, Water Resources Department,
Government of Bihar, Sinchai Bhawan, Old Secretariat, Patna.
2. The Chief Engineer, Water Resources Department, Government of
Bihar, at + P.S. Dehri, District Rohtas at Sasaram.
3. The Superintending Engineer, Water Ways Circle, at & P.S.-Bhabhua,
Government of Bihar, Bhabhua, District-Kaimur.
4. Executive Engineer, Dehri Division, Water Resources Department,
Government of Bihar, at & P.S.-Dehri, District-Sasaram.
.... .... Respondents
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Appearance :
For the Petitioner : Mr. Nawal Kishore Singh, Advocate
For the Respondents : Mr. Anjani Kumar, AAG-10 with
Mr. Sunil Kumar, A.C. to AAG-10
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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
2 Patna High Court CWJC No.7425 of 2009 (3) dt.15-07-2011
2/2
is not exigible to the Value Added Tax under the Bihar Value
Added Tax Act, 2005. Nevertheless, the respondent authorities
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/-