TMI Blog2016 (4) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... ited & ors. [2015 (7) TMI 1081 - PATNA HIGH COURT] and its analogous cases. It has been clearly held by this Court in the said order that it is the obligation of the authorities to comply with the provisions of the Bihar VAT Act and the Rules and if the Act and the Rules provide that deduction shall not be made with regard to certain items, it is not permissible for the person making the deduction of tax at source to continue to make deduction of the entire amount from the bills without giving the benefit as provided under the Rules which is couched in the form of injunction and violation of the same is legally impermissible. The deducting authorities were, accordingly, directed to strictly comply with the provisions of Section 41 of the Bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded to the petitioner. - Decided in favour of petitioner - Civil Writ Jurisdiction Case No. 19154 of 2015 - - - Dated:- 3-3-2016 - Ramesh Kumar Datta And Sudhir Singh, JJ. For the Petitioner : Mr. Gautam Kumar Kejriwal Ms. Aishwarya Riti, Advocates For the Respondent : Mr. A.B.Mathur, CGC For the State : Mr. Bijoy Kumar Sinha, AC to AAG-IX For Acct. General (Audit): Mr. J.P.Karn (Sr. Adv.) JUDGMENT ( Per: Honourable Mr. Justice Ramesh Kumar Datta ) Heard learned counsel for the petitioner and learned counsels for the State, Accountant General, Bihar and for the Union of India. The petitioner seeks a direction upon the respondents to refund a sum of ₹ 22,10,423/- being the excess amount deducted from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and wherever the details were provided to them by the petitioner-contractor or were available to them then they were obliged not to make deduction with regard to the heads mentioned therein and the TDS was to be deducted with respect to the remaining part of the bills. In view of the aforesaid directions of this Court it is not open to any person deducting tax at source under the Bihar VAT Act to do so otherwise than directed and doing so would be a clear attempt to override the direction of this Court. In the present matter the stand has been taken by the authorities of the National Highways Division that till the running bill No. 5 they had been making deductions at source in terms of the provisions of Section 41 of the Act read ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r are required; but not where payment does not relate to transfer of property in any goods, whether as goods or in some other form involved in the execution of the work. Thus, it is clear that no certificate is required for not making deductions with regard to such part of the transaction as does not involve any transfer of property and there is no question of deduction on account of payment of labour charge and the person making deduction is obliged not to make deduction with respect to the part of the amount which does not relate to transfer of property, service charge, etc. enumerated in detail in Rule 29 of the Rules. In the aforesaid view of the matter, the writ application is allowed. The impugned letter dated 18.2.2015 of the Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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