IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.3169 of 2009 M/S VIJETA CONSTRUCTION LTD, a Company incorporated under the provisions of Companies Act, 1956 having its Registered Office at West Morabadi Maidan, Ranchi – 834 008 and its Branch at Durgawati Dam Project, Spillway Site, Badalgarh, P.S. Chenari, District Rohtas through its Authorized Representative Kumar Saurav, son of Vinod Kumar Mishra, Resident of Basundhara Gardens, Flat No. 80, Harihar Singh Road, P.S. Bariatu, District Ranchi…………………………………………………………..………….Petitioner. Versus 1. THE STATE OF BIHAR through the Commissioner of Commercial Taxes, Bihar, Patna, 2. The Joint Commissioner of Commercial Taxes (Admn.), Gaya Division, Gaya, 3. The Deputy Commissioner of Commercial Taxes, Sasaram Circle, Sasaram, and 4. The Treasury Officer, Sasaram ……..……………. Respondents. ----------- For the Petitioner:- Mr. S.D. Sanjay, Advocate. For the State:- J.C. to AAG-3. ----------- 2. 23.03.2009. By Annexure-4, the Deputy Commissioner of Commercial Taxes, Respondent No. 3, directed the petitioner to deposit Rs. 41,81,979.87 as the amount of tax for the Assessment Years 1999-2000 to 2003-2004 . It is the case of the petitioner that the amount paid by it and the deducted advance tax were not taken into account while making assessment of the tax for the assessment years in question. He, therefore, filed a petition before the Respondent No. 3, which is annexed as Annexure-3 to this writ petition, praying therein for adjustment of T.D.S. with the assessed tax. 2 It is submitted by the learned counsel for the respondents that T.D.S. certificate was not produced before the concerned authority for the Assessment Years in question. In the above circumstances, if the petitioner produces evidence of T.D.S. and shows that it had already paid tax during those years, then it is expected of the respondent authority that the same should be adjusted and only the balance amount should be recovered out of the assessment amount. The respondent concerned is directed to consider the Annexure-3 to the above effect and order shall be passed accordingly, and till then no coercive steps shall be taken against the petitioner, provided evidence of T.D.S. is produced before the respondent concerned within three weeks from the date of receipt or production of a copy of this order. This writ petition stands disposed of. dk ( J.B. Koshy, CJ ) ( Dr. Ravi Ranjan, J. )