IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL WRIT JURISDICTION CASE No.15299 of 2009 ====================================================== 1. M/S M.K. Gupta & Co. Sarbati Bhawan, Ganesh Ram Compound, Church Road, Siliguri through its Power Of Attorney Holder and Authorized Signatory Mr. Sunil Kumar Choudhary S/O Sri Ramniwash Choudhary R/O Prabhu Complex, Binodpur, Katihar, P.S. Katihar, Distt. Katihar (Bihar) .... .... Petitioner Versus 1. The Union of India National Building Construction Corporation Ltd. through Sr. General Manager, B-6, Vijay Nagar, Patna, Distt. Patna 2. The Sr. General Manager, M/s National Building Construction Corporation Ltd., B-6, Vijay Nagar, Patna, Distt. Patna 3. The Commissioner cum Secretary Deptt. of Commerical Taxes, Govt. of Bihar, New Secretariat, Patna 4. The Deputy Commissioner Commercial Taxes, Patliputra Circle, Pant Bhawan, Bailey Road, Patna, Distt. Patna .... .... Respondents ====================================================== Appearance : For the Petitioner : Mr. Sheo Narayan Singh, Advocate For the Respondents : Mr. Vikash Kumar, A.C. to AAG-I ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE BIRENDRA PRASAD VERMA ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 4. 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 Patna High Court CWJC No.15299 of 2009 (4) dt.15-07-2011 2 / 2 2 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. Pawan Kumar/- (R.M. Doshit, CJ) (Birendra Prasad Verma, J)