RAJENDRA PRASAD SINGH Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) HEARD the learned counsel for the petitioner and the learned counsel for the respondents.

(2.) THE case of the petitioner is that inspite of the fact that Section 25 -A of the Bihar Finance Act has been declared ultra vires by the Patna High Court, the respondents are continuing to deduct advance tax from the bills of petitioner under Section 25 -A of the Act.

(3.) WE think that in the circumstances of the present case, the only direction that needs to be given is to direct the petitioner to make a proper application in terms of the Act before the respondents for refund of the amount allegedly deducted from his bill as advance tax under Section 25 -A of the Act and direct the respondents to consider such application and pass a final orders thereon in accordance with law. We clarify that the Authority concerned will be entitled to take all relevant aspects into consideration while passing an order on, that application.