IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 17TH JULY 2008 / 26TH ASHADHA 1930 WP(C).No. 16822 of 2005(C) -------------------------- PETITIONER: ------------ 1. M.C. MUHAMMED, M & M. CONTRACTORS, P.O. VELIAMKODE, MALAPPURAM DISTRICT. 2. M/S. MANAR INDUSTRIES & CONSTRUCTIONS VELIYAMKODE, MALAPPURAM DISTRICT REPRESENTED BY ITS MANAGING PARTNER M.A. UBAID. 3. M.N. SARASAN, MOOTHDERIL HOUSE, KARUMALOOR P.O., ALUVA, ERNAKULAM DISTRICT. BY ADV. SRI.R.RAMADAS RESPONDENTS: ------------- 1. BHARAT SANCHAR NIGAM LIMITED ( A GOVT. OF INDIA ENTERPRISE) OFFICE OF CHIEF GENERAL MANAGER, TELECOM, THIRUVANANTHAPURAM KERALA STATE, REPRESENTED BY ITS CHIEF GENERAL MANAGER. 2. M/S. ITI LIMITED, (A GOVT. OF INDIA UNDERTAKING) NETWORK SYSTEM UNIT, ITI BHAVAN, DOORAVANINAGAR, BANGALORE-560 016, REPRESENTED BY ITS CHIEF FINANCE MANAGER. BY ADV. SRI.K.KESAVANKUTTY, SC, BSNL FOR R1&2 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 17/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONERS' EXHIBITS: EXT.P1 TRUE COPY OF THE REPRESENTATION DATED 25.8.2004 SUBMITTED BY THE FIRST PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P2 TRUE COPY OF THE REPRESENTATION DATED 13.7.2004 SUBMITTED BY THE 2ND PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P3 TRUE COPY OF THE REPRESENTATION DATED 13.8.2004 SUBMITTED BY THE 3RD PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P4 TRUE COPY OF THE REPLY DATED 2.8.2004 ISSUED BY THE 2ND RESPONDENT TO THE 2ND PETITIONER. EXT.P5 TRUE COPY OF THE REPLY DATED 7.10.2004 ISSUED BY THE 2ND RESPONDENT TO THE THIRD PETITIONER. EXT.P6 TRUE COPY OF THE LAWYER NOTICE DATED 15.11.2004 ISSUED TO THE 2ND RESPONDENT BY THE FIRST PETITIONER. EXT.P7 TRUE COPY OF THE LAWYER NOTICE DATED 18.10.2004 ISSUED TO THE 2ND RESPONDENT BY THE 2ND PETITIONER. EXT.P8 TRUE COPY OF THE LAWYER NOTICE DATED 18.10.2004 ISSUED TO THE 2ND RESPONDENT BY THE FIRST PETITIONER. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 16822 OF 2005 -------------------------------------------- Dated this the 17th day of July, 2008 JUDGMENT Petitioners' case is that second respondent who is the main contractor under BSNL has recovered sales tax for the payments made to the petitioners in respect of sub contracts executed by them for the second respondent. Counsel appearing for the BSNL submitted that he has no instructions from the second respondent. I do not think there is any need to issue notice to the second respondent before directing them to comply with statutory provisions in regard to recovery of sales tax on works contract. W.P. is accordingly disposed of directing the second respondent to issue Form No. 21C to the petitioners, if the tax recovered has been remitted to the Government of Kerala. If recovered tax is retained by the second respondent, they will inform the same to the petitioners, and give reasonable time to them to obtain certificate from the assessing officers concerned for payment of contract amount without recovery of tax. In any case, second respondent is directed to either issue Form No. 21C towards proof of remittance of sales tax to 2 the Government of Kerala, or otherwise refund the amount to the petitioners, if they produce exemption certificate from the assessing officers under the KGST Act. (C.N. RAMACHANDRAN NAIR) Judge kk 3