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 challan 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 25-A 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 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.) Petitioner's case is that it is a registered dealer as works contractor under the Bihar Finance Act (hereinafter referred to as the Act) and has been executing civil works at different collieries of respondent-CCL. During the aforementioned financial years, the petitioner is said to have executed works contract and different amounts were deducted by the respondent concerned under the provisions of Section 25-A of the Act. Petitioner is said to have filed several petitions before the respondent-concerned-CCL for issuance of tax deduction certificates in the prescribed form but the same were not issued as a result of which the Assessing Officer of the Commercial Tax Department, did not adjust the tax already deducted at source towards final assessment and issued demand notice against the petitioner. However, after obtaining the tax deduction certificate from the respondent-CCL, the same was filed before the Assessing Authority but the Assessing Authority refused to accept the tax deduction certificate without filing of quadruplicate portion of challans by which respondent Nos. 7 and 8 deposited the tax deducted from the petitioner in the Government Treasury.