2014 (4) TMI 917

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....or the petitioner and Mr AK Sarkar, learned Standing Counsel, NF Railways. Also heard Mr S Saikia, learned Standing Counsel, Finance Department, Govt. of Assam. By filing this writ petition under Article 226 of the Constitution of India, the petitioner has prayed for grant of following relief: "In the premises aforesaid, Your petitioner prays that Your Lordships may be pleased to call for re....

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....the parties be pleased to make the Rule absolute and/or pass such further order/ orders as Your Lordships may deem fit and proper. -AND- Pending disposal of the Rule, Your Lordships be further pleased to direct the respondents more particularly the Respondent No. 4 to 8 not to deduct any tax under section 47 of the Assam Value Added Tax Act, 2003 at Source from the Bills of the petitioner fo....

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.... their bills for the work executed by the petitioner in relation to the work contract entered with the respondent (Railways). On such application being filed, the appropriate authority will decide the application in accordance with the provisions of the Act keeping in view the facts pleaded by the petitioner in their application and may consider to grant certificate or/and reject, as the case m....

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....merits and grant liberty to the petitioner to take recourse to the remedy available to them under Section 47(b)(i) of the Act as mentioned above. In case, if an application is made by the petitioner to the prescribed authority under the Act, then the prescribed authority will decide the petitioner's application on its merit expeditiously, preferably within one month from the date of its sub....