TMI Blog1996 (2) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... of petitioner-association and also prays for issuance of appropriate writ or direction. 2.. The facts for the purpose of disposal of this writ petition may be stated as follows: Petitioner is an association of contractors of Gauhati Municipal Corporation. This association was formed as far back in 1977 and it was registered with the Registrar of Societies, Assam, in the year 1978. All the memb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Gauhati Municipal Corporation and in the said meeting it was agreed, inter alia, that the respondent No. 1 would stop deduction of forest royalty from the bills payable to the contractors. However, the respondent No. 1 and its officers later on decided to deduct forest royalty from the bills of the members of petitioner-association in utter disregard to the assurance given by the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ionerassociation not being a dealer the sales tax could not be realised from them. Being aggrieved, the petitioner-association approached this Court by filing the present writ petition. 3.. Respondents Nos. 1 and 2 have filed affidavit-in-opposition. 4.. I heard both sides. Mr. S. Sarma, counsel appearing on behalf of the petitioner and Mr. A.B. Choudhury, Standing Counsel appearing on behal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said decision held that sales tax at source can be deducted at the rate and in the manner prescribed; since the rates and manner were not prescribed this Court held that the authority had no jurisdiction to deduct sales tax at source without first prescribing the rate and the manner. After the said judgment, law has been amended by prescribing the rate. However, according to Mr. Sarma the man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egarding deduction of tax has to be prescribed. As this has not been done, in my opinion, no tax can be deducted at source in the present facts and circumstances of the case. Accordingly, I set aside and quash the action of respondents deducting the sales tax at source from the bills payable to the members of the petitioner-association. However, I make it clear that the authority after prescribi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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