IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL WRIT JURISDICTION CASE No.16798 of 2009 ====================================================== 1. M/S K.P.S.Structure Makers Pvt. Ltd, through its authorized signatory Mr. Kaushlendra Pratap Singh M.D. S/O Gajendra Prasad Singh Holding No.226, Road No.06, Magadh Colony Gaya, Local Address, 21 A, Chitkohra, Gardani Bag,Patna. .... .... Petitioner Versus 1. The State of Bihar. 2. Ex. Engineer, R.C.D. Dehri on Son Rohtas, Road Consruction Department 3. Ex. Engineer, B.R.P.N.Nigam Ltd. Bihar Rajya Pool Nirman Nigam Ltd., Road Division Daroga Roi Path, Patna 4. Secretary R.C.D.Road Construction Department, Beli Road, Patna 5. M.D.Bihar Rajya Pool Nirman Nigam Ltd., Mangles Road, Patna 6. D.C.C.T. Patliputra Circle, Deputy Commissioner Commercial Taxes Patiliputra Circle, Pant Bhawan , Patna. 7. Principal Secretary Commercial Taxes, Bihar , New Secretariat, 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) 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 Patna High Court CWJC No.16798 of 2009 (3) dt.15-07-2011 2 / 2 2 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. Pawan Kumar/- (R.M. Doshit, CJ) (Birendra Prasad Verma, J)