9911796707
TMI Blog2008 (11) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... that it was awarded a contract for performing jobs of Bharat Sanchar Nigam Limited, which in substance related to data entry, apart from certain other jobs. Job description of the contract is as under: Sr. No. Description Rates inclusive of all taxes 1. Reconcilation of remittance in bank Rs. 1.40 per cheque/draft I. Data feeding of cheques and drafts II. Preparation and printing of remittance challan in triplicate III. Affixing of rubber stamps on each copy of remittance challan and cheques. IV. Tearing of challan in two parts and stitching of cheques/drafts V. Posting of cheques, cheques dishonour and reconciliation VI. Printing of cleared items VII. Prin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DA, HRA, CCA, etc., and recovery items like GPF (C), CPF. advance, etc. 0.01 paise per entry 6. Taking out of print of balance/sheet current (receipt side) 0-01 per set The work referred includes (a) GPF(C) and refund class IV (b) GPF (C) and refund other than class IV (c) Loan and advances (d) HRR (e) PLI (f) Society dues (g) Welfare 7. Printing of pay vouchers/A roll/pay slip 0-01 per set 8. Printing of rent bill/MO list 0-01 per set 9. Data feeding of rent bill/MO list 0-01 per set 10. Data feeding of medical and OTA 0-01 per set 1. Data entry of medical and OTA &nb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to make deductions of two per cent of the payment to be made to the petitioner under section 27 of the Act. Section 27 of the Act envisages deduction only where payment is made in a contract for transfer of property in goods in pursuance of works contract, which admittedly, is not the situation here. In view of admitted facts, we are of the view that respondent No. 1 cannot make any deduction from the payments to be made to the petitioner. No tax can be collected merely because of agreement between the parties, in absence of tax being leviable under a statutory provision. Judgment relied upon on behalf of the petitioner is clearly applicable and supports the case of the petitioner. Learned counsel for the State of Punjab points out tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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