2015 (7) TMI 1081

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....t Jurisdiction Case No. 6244 of 2015, Civil Writ Jurisdiction Case No. 6933 of 2015, Civil Writ Jurisdiction Case No. 7608 of 2015, Civil Writ Jurisdiction Case No. 7788 of 2015 - -<br>CST, VAT & Sales Tax<br>Ramesh Kumar Datta And Smt. Anjana Mishra, JJ. For the Petitioner : Mr. Raj Kishore Prasad, Advocate For the Respondent : Mr. D. V. Pathy, Advocate with M/S P. K. Mishra & Manju Jha, Ad....

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....al Tax authorities that rate of tax deduction at source of the VAT under the Bihar VAT Act may itself be fixed so as to cover the actual tax ultimately recoverable from the petitioners-contractors instead of compelling them to follow the onerous procedure of providing the details under the different heads under the proviso to Rule 29(2) of the Rules, so as to make it easier for them to do business....

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....RCON International Ltd. submits that they are afraid of the Tax officials who orally threatened them with proceedings in case the full deductions are not made. Be that as it may, it is the obligation of the authorities to comply with the provisions of the Act and the Rules. If the Act and the Rules provide that deduction shall not be made with regard to certain items, it is not permissible for ....

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....uction at source is to be condemned. The provisions of law must be strictly followed by the authorities concerned. It is pointed out by learned counsel for the petitioners that despite the interim order of this Court to the deducting authorities not to make any deduction on the petitioner providing them the details, the authorities of the State have continued to make full deduction. In case the....