IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL WRIT JURISDICTION CASE No.14908 of 2009 ====================================================== Vinod Kumar S/o Late Om Prakash Gupta Project Manager U.P. State, Bridge Corporation Limited, R/O Rail Ganga Bridge, Digha Ghat, Patna, P.S. -Digha, Distt- Patna. .... .... Petitioner Versus 1. The Union of India Through Chief Administrative Officer (Con) East Central Raiway Mahendrughat, Patna . 2. The Deputy Chief Engineer Construction East Central Raiway, Digha Ghat, Patna, Distt- Patna 3. F.A.& C.A.O., East Central Railway Mahendrughat, Patna 4. The Commissioner cum Secretary, Department of Commercial Taxes Government of Bihar, New Secretariat, Patna 5. Deputy Commissioner, Commercial Taxes, Patliputra Circle Patna, Pant Bhawan, Bailey Road, Patna, Distt- Patna .... .... Respondents ====================================================== Appearance : For the Petitioner : Mr. Sheo Narayan Singh, Advocate For the Respondents : Mr. Vikash Kumar, A.C. to AAG-I ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE BIRENDRA PRASAD VERMA ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 3. 15-07-2011 The petitioner, a Civil Contractor has challenged the action of the respondent authorities in deducting 4 per cent 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 Patna High Court CWJC No.14908 of 2009 (3) dt.15-07-2011 2 / 2 2 is not exigible to the Value Added Tax under the Bihar Value Added Tax Act, 2005. Nevertheless, the respondent authorities continue to deduct 4 per cent 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 paragraphs 37 and 38 thereof. In view of the decision of this court the petitioner may pursue the remedy before the concerned authority/s. Subject to the above observation the petition is disposed of. The parties will bear their own cost. Pawan Kumar/- (R.M. Doshit, CJ) (Birendra Prasad Verma, J)