IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL WRIT JURISDICTION CASE No.15050 of 2009 ====================================================== M/S Vatsa Construction Pvt. Ltd., Kasturba Path, Noth Sri Kirhsna Puri, Patna, P.S.-Sri Krishna Puri, District-Patna through its Director Sri Kishore Kumar Singh, S/o Late Janki Prasad Singh, R/o Kasturba Path, Noth Sri Kirhsna Puri, Patna, P.S.-Sri Krishna Puri, District-Patna. .... .... Petitioner Versus 1. The State of Bihar through Secretary, Road Construction Department, New Secretariat, Patna. 2. The Union of India through Executive Director, National Hydro Electric Power Corporation Ltd., 2nd Floor, Vidyut Bhawan-II, Bailey Road, Patna. 3. The Executive Engineer, Road Construction Department, Road Division, Sitamadhi, District-Sitamadhi. 4. The Finance Manager, National Hydro Electric Power Corporation Ltd., 2nd Floor, Vidyut Bhawan-II, Bailey Road, Patna. 5. The Senior Manager (Contract), P.I.U., National Hydro Electric Power Corporation Ltd., Muzaffarpur, Aghauriya Bazar Chowk, near Post Office lane, Muzaffarpur, District-Muzaffarpur. 6. The Commissioner cum Secretary Department of Commercial Taxes, Government of Bihar, New Secretariat, Patna. 7. Assistant Commissioner, Commercial Taxes, Patna West Circle Patna, near Bihar Chamber of Commerce & Industry, Anta Ghat, Patna, District-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 Patna High Court CWJC No.15050 of 2009 (3) dt.15-07-2011 2 / 2 2 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 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)