B T HIRANI Vs. STATE OF BIHAR

JUDGEMENT

(1.) IN all these writ applications since common question of law and facts are involved and similar relief has been claimed, the same are heard together and are being disposed of by this common judgment.

(2.) IN all these writ applications filed by M/s B.T.Hirani, a partnership firm, prayer has been made for issuance of an appropriate writ directing the respondents, Central Coalfield Ltd. and its officers to supply quadruplicate portion of treasury chalan for the financial years, 1984 -85, 1986 -87, 1987 -88 and 1989 -90 to the petitioner as required to be given under the provisions of Bihar Sales Tax Rules, 1983 by which the petitioner deposited the amount of tax which was deducted from the petitioner 's running bills under the provisions of section 25A of the Bihar Finance Act, 1981 with respect to works contract executed by the petitioner during the aforesaid period. In the alternative the petitioner has prayed for a direction upon respondents 1 to 6, the sales tax authorities to accept the tax deduction certificates obtained from the respondent -CCL and file along with the returns.

(3.) THE respondent -CCL, appeared and filed counter affidavit stating, inter alia, that it is difficult and impracticable for the CCL to deposit the tax deducted separately for each contractors in each month. It is stated that a consolidated cheque including the tax deducted for all the contractors during a month along with a detailed statement showing the tax deducted in each month for all the contractors is deposited to the concerned Deputy Commissioner of Commercial Taxes. The authorities, thereafter, deposit the amount in the Treasury by filling up challans but the copies of the challans are never supplied to the respondent -CCL