1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY APPELLATE SIDE, BENCH AT AURANGABAD WRIT PETITION NO. 4507 OF 2009 M/s. K.M. Palve (Engineers & Contractors) ....Petitioner. Versus The State of Maharashtra and others. ....Respondents. Shri. J.N. Singh, Advocate for petitioner. Shri. Dilip Bankar-Patil, A.G.P. for respondents Nos. 1, 2, 4, 5, & 6. CORAM : V. C. DAGA & A.V. POTDAR, JJ. DATE : 18TH JULY, 2009 PER COURT : 1. On the motion made by the learned counsel appearing on behalf of the petitioner, he is allowed to delete the names of respondent Nos. 3 and 7 from the array of parties. Amendment to be carried out forthwith. 2 2. Heard the learned counsel for the petitioner and the learned A.G.P. appearing for all the respondents. 3. The petitioner has filed this petition impugning the decision of the respondents in deducting sales tax at source after passing of the award by the arbitrator. It is the contention of the petitioner that deduction of tax at source towards works contract is ex-facie illegal. 4. We are informed that the issue is pending with sales tax authorities and rightly so, as in our view, the petitioner has a remedy before the sales tax authorities to get the claim adjudicated in accordance with the law and if it is found that the petitioner is not found liable to pay the tax against inputs made in execution of works contract, then there is no reason why the petitioner is not entitled for refund of sales tax deducted at source. Therefore, we dispose of this petition with a direction to respondent Nos. 4 and 5 to take a decision in the matter of assessment of sales tax in respect of the petitioner in this petitions as expeditiously as possible and within a period of six months from today and dispose of the application of the petitioner in accordance with law. 5. The petition stands disposed of accordingly. 6. In the event, the petitioner is found to be entitled to refund an 3 amount of Rs.1,10,106/-, in that event the petitioner should be refunded that amount within three months from the date of order failing which the respondents should pay interest on the amount at the rate of 10% per annum. [ A.V. POTDAR, J. ] [ V.C. DAGA, J. ] ssc/wp4507.09