IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL WRIT JURISDICTION CASE No.4941 of 2010 ========================================== M/S S.P.SINGLA CONSTRUCTIONS ARVIND TECHNO ENGINEERS - Petitioner Versus THE UNION OF INDIA & ORS - Respondents ========================================== Appearance: For the Petitioner: Mr. SANDEEP KUMAR For the Respondent: Mr. RISHI RAJ SINHA, GP-19 Mr. RAJEEV SHEKHAR Mr. RAKESH KUMAR For the Railway : Mr. SIDDHARTHA PRASAD ========================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE JYOTI SARAN ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 04. 06.01.2011 The matter at issue in this writ petition is deduction of 4 per cent of the contractual amount against the Value Added Tax payable by the petitioner, a Civil Contractor. It is the claim of the petitioner that part of the contractual amount is the expenses incurred by the petitioner for payment of labour charges which is not subjected to Value Added Tax under the Bihar Value Added Tax Act, 2005. The action of the respondent-Railway authority in deducting the 4 per cent of the whole of the contractual amount is contrary to Section 41 of the Act of 2005. Learned Advocate Mr. Sandeep Kumar has appeared for the petitioner. He has submitted that in view of the 2 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, particularly paragraphs 37 and 38 thereof, the dispute does not survive. The petitioner shall pursue the remedy before the appropriate authority/s and seek relief as discussed by this Court in the above referred judgment. In above view of the matter, Mr. Sandeep Kumar does not press this petition. The petition is disposed of as not pressed. The parties will bear their own cost. S.Sb/- (R.M. Doshit, CJ.) (Jyoti Saran, J.)