BUILDERS ASSOCIATION OF INDIA Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) We have heard the learned Counsel for the parties.

(2.) In vires of Sections 44 and 45 of the Jharkhand Value Added Tax Act, 2005 are under challenge. After having heard both parties, what transpires is that before issuance of Form JVAT 400 the tax authorities are not caring to look into Rules 23 and 24 of the Jharkhand VAT Rules, 2005, though there is a positive mandate in the rules itself that there will be no tax deduction at source from the contractors in certain contingency. It is expected from the authorities that before they sign Form JVAT 400, they should look into these Rules and provide for deduction of tax for such articles which are covered by rules. In that view of the matter, the grievance of the Petitioner will be redressed suitably.

(3.) With the aforesaid directions, this writ petition is disposed of without entering into the question of vires of Sections 44 and 45 of the Jharkhand VAT Act. 2005.