{"id":267653,"date":"2011-07-15T00:00:00","date_gmt":"2011-07-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/uday-shankar-prasad-vs-the-state-of-bihar-ors-on-15-july-2011"},"modified":"2018-01-29T23:03:45","modified_gmt":"2018-01-29T17:33:45","slug":"uday-shankar-prasad-vs-the-state-of-bihar-ors-on-15-july-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/uday-shankar-prasad-vs-the-state-of-bihar-ors-on-15-july-2011","title":{"rendered":"Uday Shankar Prasad vs The State Of Bihar &amp; Ors on 15 July, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Patna High Court &#8211; Orders<\/div>\n<div class=\"doc_title\">Uday Shankar Prasad vs The State Of Bihar &amp; Ors on 15 July, 2011<\/div>\n<pre id=\"pre_1\">   IN THE HIGH COURT OF JUDICATURE AT PATNA\n        CIVIL WRIT JURISDICTION CASE No.12511 of 2009\n======================================================\nUday Shankar Prasad, Son of Late Prayag Narayan, Resident of\nVillage+P.O.-Sarbahdi, P.S.-Manpur, District-Nalanda, At present Mohalla-\nUdantpuri, Garhper, P.O.+P.S.-Biharsharif, District-Nalanda, State-Bihar.\n                                                         .... ....   Petitioner\n                                   Versus\n1. The State of Bihar\n2. The Secretary, Rural Works Deptt., 'Vishweshwaraiya Bhawan', Bailey\nRoad, Bihar, Patna\n3. The Executive Engineer, Rural Works Deptt., Works Division,\nBiharsharif, (Nalanda).\n4. The Executive Engineer, Rural Works Deptt., Works Division, Hilsa,\n(Nalanda).\n5. The Executive Engineer, Rural Works Deptt., Works Division-II\nBiharsharif (Nalanda).\n6. The Executive Engineer, Water Resources Department, Water Ways\nDivision, Biharsharif (Nalanda).\n7. The National Projects Construction Corporation Limited (A Government\nof India Enterprises) through its Zonal Manager, 15, IAS Colony, 2 nd Floor,\nKidwaipuri, Patna.\n8. The Zonal Manager, National Projects Construction Corporation (NPCC)\nLimited (A Government of India Enterprises), 15, IAS Colony, 2 nd Floor,\nKidwaipuri, Patna.\n                                                       .... .... Respondents\n======================================================\nAppearance :\nFor the Petitioner        :   Mr. Manish Sahay, Advocate\nFor the Respondents       :   Mr. Vikash Kumar, A.C. to AAG-1\n======================================================\nCORAM: HONOURABLE THE CHIEF JUSTICE\n             and\n             HONOURABLE MR. JUSTICE BIRENDRA PRASAD VERMA\nORAL ORDER<\/pre>\n<p><span class=\"hidden_text\" id=\"span_1\"> 2          Patna High Court CWJC No.12511 of 2009 (3) dt.15-07-2011<\/span><\/p>\n<p><span class=\"hidden_text\" id=\"span_1\">                                                2\/2<\/span><\/p>\n<p id=\"p_1\">                   (Per: HONOURABLE THE CHIEF JUSTICE)<\/p>\n<p id=\"p_1\">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 <a href=\"\/doc\/1939811\/\" id=\"a_1\">Bihar Value<br \/>\n                   Added Tax Act<\/a>, 2005. Nevertheless, the respondent authorities<br \/>\n                   continue to deduct 4 per cent of the entire contractual amount.\n<\/p>\n<p id=\"p_2\">                                    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\/184602869\/\" id=\"a_1\">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 id=\"p_3\">                                    Subject to the above observation the petition is<br \/>\n                   disposed of.\n<\/p>\n<p id=\"p_4\">                                    The parties will bear their own cost.\n<\/p>\n<p id=\"p_5\">                                                  (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 Uday Shankar Prasad vs The State Of Bihar &amp; Ors on 15 July, 2011 IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL WRIT JURISDICTION CASE No.12511 of 2009 ====================================================== 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, [&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-267653","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>Uday Shankar Prasad vs The State Of Bihar &amp; 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