{"id":208510,"date":"2011-07-15T00:00:00","date_gmt":"2011-07-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-ajit-kumar-singh-vs-the-union-of-india-ors-on-15-july-2011"},"modified":"2017-09-06T03:31:29","modified_gmt":"2017-09-05T22:01:29","slug":"ms-ajit-kumar-singh-vs-the-union-of-india-ors-on-15-july-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-ajit-kumar-singh-vs-the-union-of-india-ors-on-15-july-2011","title":{"rendered":"M\/S Ajit Kumar Singh vs The Union Of India &amp; Ors on 15 July, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Patna High Court &#8211; Orders<\/div>\n<div class=\"doc_title\">M\/S Ajit Kumar Singh vs The Union Of India &amp; Ors on 15 July, 2011<\/div>\n<pre>                     IN THE HIGH COURT OF JUDICATURE AT PATNA\n                          CIVIL WRIT JURISDICTION CASE No.13017 of 2009\n                  ======================================================\n                  M\/S Ajit Kumar Singh, a Proprietorship Firm through its Power of Attorney\n                  Holder Ajay Kumar Singh son of Sri Deep Narayan Singh, resident of\n                  Jitwarpur Nizamat, P.O. &amp; P.S. Samastipur, District-Samastipur.\n                                                                         .... ....   Petitioner\n                                                    Versus\n                  1. Union of India through the General Manager, E.C. Railway, Hazipur.\n                  2. Divisional Railway Manager, E.C. Railway, Samastipur.\n                  3. The Senior Divisional Railway Manager (Engineering), E.C. Railway,\n                     Samastipur.\n                  4. The Senior Divisional Finance Manager, E.C. Railway, Samastipur.\n                  5. The State of Bihar.\n                  6. The Commercial Tax Commissioner, Bihar, Patna.\n                                                                        .... .... Respondents\n                  ======================================================\n                  Appearance :\n                  For the Petitioner       :   Mr. Suraj Narain Yadav, Advocate\n                  For the Respondents      :   Mr. Vikash Kumar, A.C. to AAG-1\n                  ======================================================\n                  CORAM: HONOURABLE THE CHIEF JUSTICE\n                             and\n                             HONOURABLE MR. JUSTICE BIRENDRA PRASAD VERMA\n                  ORAL ORDER<\/pre>\n<p>                  (Per: HONOURABLE THE CHIEF JUSTICE)<\/p>\n<p>3.   15-07-2011                    The petitioner, a Civil Contractor has challenged the<br \/>\n                  action of the respondent authorities in deducting 4 per cent of the<br \/>\n                  contractual amount against the Value Added Tax payable by the<br \/>\n                  petitioner. It is the claim of the petitioner that part of the<br \/>\n                  contractual amount comprises the cost of the labour. Such amount<br \/>\n                  is not exigible to the Value Added Tax under the Bihar Value<br \/>\n                  Added Tax Act, 2005. Nevertheless, the respondent authorities<br \/>\n<span class=\"hidden_text\"> 2          Patna High Court CWJC No.13017 of 2009 (3) dt.15-07-2011<\/span><\/p>\n<p><span class=\"hidden_text\">                                                2\/2<\/span><\/p>\n<p>                   continue to deduct 4 per cent of the entire contractual amount.\n<\/p>\n<p>                                    Learned advocates agree that the matter at issue is<br \/>\n                   governed by the judgment of this Court in the matter of <a href=\"\/doc\/21085155\/\">Abdul<br \/>\n                   Majid Khan &amp; Ors. vs. The State of Bihar &amp; Ors.<\/a> [2010 (3)<br \/>\n                   P.L.J.R. 782], more particularly paragraphs 37 and 38 thereof. In<br \/>\n                   view of the decision of this court the petitioner may pursue the<br \/>\n                   remedy before the concerned authority\/s.\n<\/p>\n<p>                                    Subject to the above observation the petition is<br \/>\n                   disposed of.\n<\/p>\n<p>                                    The parties will bear their own cost.\n<\/p>\n<p>                                                  (R.M. Doshit, CJ)<\/p>\n<p>                                                 (Birendra Prasad Verma, J)<br \/>\nPawan Kumar\/-<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Patna High Court &#8211; Orders M\/S Ajit Kumar Singh vs The Union Of India &amp; Ors on 15 July, 2011 IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL WRIT JURISDICTION CASE No.13017 of 2009 ====================================================== M\/S Ajit Kumar Singh, a Proprietorship Firm through its Power of Attorney Holder Ajay Kumar Singh son of Sri [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,27],"tags":[],"class_list":["post-208510","post","type-post","status-publish","format-standard","hentry","category-high-court","category-patna-high-court-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S Ajit Kumar Singh vs The Union Of India &amp; 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