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2016 (4) TMI 1018 - PATNA HIGH COURT

2016 (4) TMI 1018 - PATNA HIGH COURT - TMI - Seeking direction for refund an amount - Excess amount deducted from the sixth and seventh running account bills of the petitioner for execution of work pertaining to an agreement and further Accountant General, Bihar, restraining them from making deduction of sales tax under the Bihar VAT Act, 2005 from the gross amount of running account bills and to do so strictly in accordance with Section 41 ibid read with Rule 29 of the Bihar Vat Rules, 2005. < .....

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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 Bihar VAT Act and Rule 29 of the Bihar VAT Rules in the matter of making deducti .....

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this Court.

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. The stand of the Accountant General is that they have done so on the basis of the circular issued by the Department and also the decision of this Court in the case of Abdul Majeed Khan vs. The State of Bihar & Ors.. In the aforesaid view .....

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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 .....

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le 29 of the Bihar Vat Rules, 2005 and for consequential reliefs. So far as the issue raised by learned counsel for the petitioner in the present matter is concerned, the same is squarely covered by the directions of this Court in the order dated 7.7.2015 passed in CWJC No. 9870/2012 (M/s. Debashree Constructions (India) Pvt. Ltd. Vs. Ircon International Limited & ors. and its analogous cases. It has been clearly held by this Court in the said order that it is the obligation of the authoriti .....

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ly, directed to strictly comply with the provisions of Section 41 of the Bihar VAT Act and Rule 29 of the Bihar VAT Rules in the matter of making deduction 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 pe .....

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ed to make deductions from the gross bills. The stand of the Accountant General is that they have done so on the basis of the circular issued by the Department and also the decision of this Court in the case of Abdul Majeed Khan vs. The State of Bihar & Ors. : 2010(3) PLJR 782. In M/s. Debashree Constructions (India) Pvt. Ltd. case this Court has already taken into account the above decision of a Division Bench of this Court and no where the said decision laid down that deductions are to be .....

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