IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL WRIT JURISDICTION CASE No.13925 of 2009 ====================================================== Mukesh Kumar , son of Late Lakhan Lal, resident of Village and Post-Bari Balia Siraja, P.S.-Lakhminia, District-Begusarai. .... .... Petitioner/s Versus 1. Union of India through the General Manager, E.C. Railway, Hajipur. 2. Divisional Railway Manager, E.C. Railway, Samastipur. 3. The Senior Divisional Railway Manager (Engineering), E.C. Railway, Samastipur. 4. The Senior Divisional Finance Manager, E.C. Railway, Samastipur. 5. The State of Bihar. 6. The Commercial Tax Commissioner, Bihar, Patna. .... .... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Suraj Narain Yadav Mr. Pramod Rajpati, Advocates. For the Respondent/s : Mr. Vikash Kumar, AC to AAG 1. For the Railway : Mr. Anil Kumar Sinha, Advocate. ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE BIRENDRA PRASAD VERMA ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 3 29-07-2011 The petitioner, a Civil Contractor has challenged the action of the respondent authorities in deducting 4 percent 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 percent 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 in paragraphs 37 and 38 thereof. In view of the decision of this court the petitioner may pursue the Patna High Court CWJC No.13925 of 2009 (3) dt.29-07-2011 2 remedy before the concerned authority/s. Subject to the above observation the petition is disposed of. The parties will bear their own cost. Sujit/- (R.M. Doshit, CJ) (Birendra Prasad Verma, J)