2015 (7) TMI 1081

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....015, 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, Advocates ORDER ( Per: Honourable Mr.....

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....t 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 within the State. The respondent Tax Authoriti....

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....d 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 the person making the deduction of tax at source to c....

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....f 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 authorities making the deduction of tax have not given....