Writ interference in works contract assessment limited where turnover was fixed from accounts and supporting documents, not mechanical rule application.

Writ interference with a works contract assessment is unwarranted where the taxable turnover is determined from the assessee's accounts, statement of claim, and supporting work orders, and not by a mechanical application of Rule 13-A of the Bihar Sales Tax Rules, 1983. The record showed that labour and other charges were excluded on the basis of documents actually produced, leaving no gross or patent error in the assessment or revisional order. Adequate opportunity had already been afforded at the appellate and revisional stages, and the availability of an alternate statutory remedy further militated against remand for additional evidence.

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Issues: Whether the assessment in a works contract case suffered from any apparent error in the deduction allowed towards labour and other charges so as to warrant interference under writ jurisdiction, and whether further remand for additional evidence was justified.

Analysis: The assessment was made on the basis of the assessee's accounts and statement and not by mechanically applying rule 13-A of the Bihar Sales Tax Rules, 1983. The materials on record, including the statement of claim and the supporting work orders, showed that the taxable turnover had been determined after excluding the labour and other charges actually supported by the documents. The Court found no gross or patent error in the approach of the assessing and revisional authorities. It also noted that the assessee had already been given adequate opportunity at the appellate and revisional stages, and the existence of an alternate statutory remedy further weighed against writ interference.

Conclusion: The writ court would not interfere with the assessment or order of revision, and the request for further remand was not justified.

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