TMI Blog2015 (4) TMI 900X X X X Extracts X X X X X X X X Extracts X X X X ..... difficult to support any such action of the Deputy Commissioner, Commercial Taxes. Once the petitioners have produced the certificate for deduction of tax at source in Form C-II before him, it is not for the petitioners to produce any evidence regarding the deposit of any such tax deducted, rather if they are required to be verified they had to be verified by the authorities of the Commercial Taxe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vil Writ Jurisdiction Case No. 17690 of 2014, Civil Writ Jurisdiction Case No. 18268 of 2014, Civil Writ Jurisdiction Case No. 18285 of 2014 - - - Dated:- 23-2-2015 - Ramesh Kumar Datta And Anjana Mishra,JJ. For the Appellant : Mr Rakesh Kumar Singh For the Respondent : Mr Vikas Kumar, AC to PAAG ORDER (Per: Honourable Mr. Justice Ramesh Kumar Datta) Learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 20,51,021/- respectively. The petitioner had filed its applications for refund before the Deputy Commissioner, Commercial Taxes, Biharsharif Circle, Nalanda. The Deputy Commissioner issued notices on 13.12.2014 to the petitioner for producing certain evidences, including chalan, cheque number/date as also contract agreement, purchase invoice and expenses made on labour and other expenses an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same had to be treated as payment of tax on behalf of the petitioners and credit had to be given for such deposits on the mere production of Form C-II and the only thing that could have been verified by the Department regarding the same would be regarding their genuineness and that they were not forged documents. From a consideration of Rule 43 of the Bihar Value Added Tax, 2005, it is evid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Taxes with whatever rectification as may be required. The Joint Commissioner, Commercial Taxes, being the prescribed authority, shall consider the claims of the petitioners and dispose of the same within a period of two months from the presentation of the applications by the petitioners before him. The writ applications are, accordingly, disposed of with the aforesaid directions and observati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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