IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL WRIT JURISDICTION CASE No.5057 of 2010 ========================================= M/S S.P.SINGLA CONSTRUCTIONS PVT. LTD. - Petitioner(s) Versus THE BIHAR STATE BRIDGE CONSTRUCTION LTD. - Respondent(s) ========================================= Appearance: For the Petitioner: Mr. SANDEEP KUMAR Mr. ARCHANA SINHA Mr. AJIT KUMAR Mr. ALOK KUMAR SHAHI Mr. MUKESH For the Respondent: Mr. RAGHIB AHSAN(ASST.SG) Mr. SIDDHARTHA PRASAD Mr. MAHESH PRASAD Mr. MD.NADIM SERAJ Mr. KAMESHWAR PD. GUPTA (SCCG) ========================================= CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE JYOTI SARAN ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 04. 06.01.2011 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 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. 2 The matter at issue has been discussed by 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 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. S.Sb/- (R.M. Doshit, CJ.) (Jyoti Saran, J.)