IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.9122 of 2009 M/S RUNGTA ENTERPRISES, Kahalgaon, Bhagalpur, through its Proprietor Mahesh Kumar Rungta son of Shri Ram Swaroop Rungta, Gandhi Nagar, Kahalgaon, District Bhagalpur … … Petitioner Versus 1. THE STATE OF BIHAR, through the Commissioner of Commercial Taxes, Bihar, Patna. 2. The Joint Commissioner of Commercial Taxes (Administration), Bhagalpur Division, Bhagalpur, 3. The Deputy Commissioner of Commercial Taxes, Bhagalpur Circle, Bhagalpur, 4. The Assistant Commissioner of Commercial Taxes, Bhagalpur, 5. The Commercial Taxes Officer, Bhagalpur Circle, Bhagalpur…. …… Respondents For the Petitioner : Mr. Suraj Samdarshi, Advocate For the State : Mr. Lalit Kishore, AAG III ……. 4 29.11.2010 On hearing the parties, it appears that the Deputy Commissioner of Commercial Taxes, Bhagalpur issued a letter dated 12.06.2009, contained in Annexure A, pointing out certain deficiencies/shortcomings allegedly found in respect of the claim of the petitioner for refund of excess money deducted as tax at source. The deficiencies mentioned include an allegation that the challans have not been filed. In our view, the writ petition is premature and the petitioner ought to have filed his reply to Annexure A and met the objections raised by the authorities by furnishing 2 the challan or necessary papers or explanation for the same, which should be done by the petitioner without any further delay. On behalf of the petitioner, it has been submitted that the claim for refund relates to the period 2005-2006 under the provisions of Value Added Tax Act, 2005 and particularly those relating to tax deduction at source which were not well known to the authorities and the contractors and, therefore, sometimes the contractors were issued the tax deduction certificates in wrong forms prescribed for different purpose under the Act. He has shown through Annexure 6 to the rejoinder that the Treasury Officer, Patna has issued three certificates in February 2008 to show payments/deposits on six occasions by M/s N.B.C.C. Ltd., on seven occasions, by M/s Rungta Enterprises (petitioner) and on yet another occasion by M/s Rungta Enterprises have been deposited in the Government Treasury at Patna. Since the matter relates to the years 2005-2006 and this Court has noticed that authorities at times committed mistake in adopting one form in place of another, it is observed that the petitioner will be at liberty to give his explanation in respect of the objections mentioned in 3 Annexure A and furnish all the relevant papers without any delay. In that event, the claim of the petitioner for refund shall be finally decided one way or the other in accordance with law at the earliest and in any case, within four months from today. The writ petition is, accordingly, disposed of. SC/Sanjay-II (Shiva Kirti Singh, J.) (Dr. Ravi Ranjan, J.)