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Patna High Court - Orders

Systematic And Advance Constru vs The State Of Bihar & Ors on 24 December, 2009

Author: Dipak Misra

Bench: Dipak Misra

                       IN THE HIGH COURT OF JUDICATURE AT PATNA
                                   CWJC No.18108 of 2009
                      SYSTEMATIC AND ADVANCE CONSTRUTION PVT.
                                           LTD.
                                          Versus
                                THE STATE OF BIHAR & ORS
                                         -----------

2        24/12/2009

Admit.

Issue notice.

Requisites by registered post with acknowledgement due be filed by 5th of January, 2010 failing which the application shall stand dismissed without further reference to the Bench.

As an interim measure, it is directed that it will be open to the payer to deduct at source from the bills covering the components upon which tax is leviable. Of course, while doing the same, the payer shall keep in view section 13(1) (b) and section 16 of the Bihar Value Added Tax Act, 2005. Save and except such deduction, the payer shall not deduct 4% from the entire bill.

(Dipak Misra, CJ.) (Shiva Kirti Singh, J.) Neyaz/ 2