IN THE HIGH COURT OF JUDICATURE AT PATNA
CIVIL WRIT JURISDICTION CASE No.12511 of 2009
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Uday Shankar Prasad, Son of Late Prayag Narayan, Resident of
Village+P.O.-Sarbahdi, P.S.-Manpur, District-Nalanda, At present Mohalla-
Udantpuri, Garhper, P.O.+P.S.-Biharsharif, District-Nalanda, State-Bihar.
.... .... Petitioner
Versus
1. The State of Bihar
2. The Secretary, Rural Works Deptt., 'Vishweshwaraiya Bhawan', Bailey
Road, Bihar, Patna
3. The Executive Engineer, Rural Works Deptt., Works Division,
Biharsharif, (Nalanda).
4. The Executive Engineer, Rural Works Deptt., Works Division, Hilsa,
(Nalanda).
5. The Executive Engineer, Rural Works Deptt., Works Division-II
Biharsharif (Nalanda).
6. The Executive Engineer, Water Resources Department, Water Ways
Division, Biharsharif (Nalanda).
7. The National Projects Construction Corporation Limited (A Government
of India Enterprises) through its Zonal Manager, 15, IAS Colony, 2 nd Floor,
Kidwaipuri, Patna.
8. The Zonal Manager, National Projects Construction Corporation (NPCC)
Limited (A Government of India Enterprises), 15, IAS Colony, 2 nd Floor,
Kidwaipuri, Patna.
.... .... Respondents
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Appearance :
For the Petitioner : Mr. Manish Sahay, 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
2 Patna High Court CWJC No.12511 of 2009 (3) dt.15-07-2011
2/2
(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
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/-