IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL WRIT JURISDICTION CASE No.14993 of 2009 ====================================================== 1. M/S Bajranj Construction Purani Bazar Ram Nagar, West Champaran through its Managing Director, Ramesh Kumar Tibrewal, S/O Late Kashi Prasad Tibrewal, R/O Purani Bazar, Ram Nagar, P.S.- Ram Nagar, Distt.- West Champaran .... .... Petitioner Versus 1. The State of Bihar. 2. The Commercial Tax Commissioner, Bihar, Patna 3. The Executive Engineer, National Highway Division, Road Construction Deptt., Bhagalpur 4. The Union of India, through the Secretary, Ministry of Shipping Road Transport and Highways Deptt., Govt. of India 5. The Regional Officer, Ministry of Shipping Road Transport and Highways Deptt. Govt. of India, 17 Kidwaipuri, Patna .... .... Respondents ====================================================== Appearance : For the Petitioner : Mr. Rajesh Kumar Verma, Advocate For the Respondents : Mr. Vikash Kumar, A.C. to AAG-1 ====================================================== 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 Patna High Court CWJC No.14993 of 2009 (3) dt.15-07-2011 2 / 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. Pawan Kumar/- (R.M. Doshit, CJ) (Birendra Prasad Verma, J)