2018 (10) TMI 779

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.... learned counsel for the petitioner. Also heard Mr. S.R. Barua, learned counsel for the respondent Nos. 1, 4, 5 and 6 as well as Mr. B. Choudhury, learned counsel for the respondent Nos. 2 and 3. Issue notice, returnable in four weeks. Extra copy be furnished within three days. Steps on the respondent Nos. 7 and 8 by registered post within three days. The petitioner was allotted a contract work....

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....ed under the VAT, therefore, the provisions of deduction of tax under the Assam Vat Act, 203 shall not be applicable. By taking such a stand, the respondent Hailakandi Municipal Board is neither adding the tax amount in the bills of the petitioner nor deducting it thereafter from the bills. In the consequence, because of such inaction on the part of the respondent Hailakandi Municipal Board,....