IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.12355 of 2009 ========================================= Radhey Shyam Tiwari s/o late Shivnandan Tiwari, r/o Village and P.O. Bherikhara, P.S. Tajpur, District – Samastipur …. Petitioner Versus 1. Union Of India through the General Manager, E.C.Railway, Haziapur 2. Divisional Railway Manager, E.C. Railway, Samastipur 3. The Senior Divisional Railway Manager (Engineering), E.C. Railway, Samastipur 4. The Senior Divisional Finance Manager, E.C. Railway, Samastipur 5. The State of Bihar 6. The Commercial Tax Commissioner, Bihar, Patna ============================================ APPEARANCE For the petitioner : Mr. Suraj Narain Yadav, Advocate Mr. Ajit kumar Singh, Advocate For the State : Mr. Lalit Kishore, AAG I For the Railway : Mr. Anil Kumar Sinha, Advocate Mr. Rajesh Kumar, Advocate =================================================== CORAM: HONOURABLE THE CHIEF JUSTICE And HONOURABLE MR. JUSTICE JYOTI SARAN ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 3 11/1/2011 The petitioner, a Civil Contractor, has challenged the action of the respondent authorities in deducting 4% 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 is not exigible to the Value Added Tax under the Bihar Value Added Tax Act, 2005. Nevertheless the respondent authorities continue to deduct 4% of the entire contractual amount. 2 The matter at issue has been discussed by this Court in the matter of Abdul Majid Khan and others v. The State of Bihar and others [2010 (3) PLJR 782], more particularly in 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. Neyaz/ ( R. M. Doshit,CJ.) (Jyoti Saran, J.)