Section 34 Deduction of Tax under Uttar Pradesh VAT

2015-VIL-306-ALH

M/s H.G. INFRA ENGINEERING PVT. LTD Vs DY. COMMISSIONER COMMERCIAL TAX
Uttar Pradesh VAT Act – Section 34 – Deduction of tax – The petitioner was granted a contract by the Agra Development Authority for construction of the road – Acceptance of assessee’s application directing Agra Development Authority not to deduct tax at source since the petitioner is paying the tax in its monthly return – Deputy Commissioner Commercial Tax, Agra Zone vide impugned order directing the Agra Development Authority to deduct 4% of tax on the bills raised by the petitioner
HELD – Once the assessing authority of the petitioner allowed the petitioner the benefit under Section 34 of the Act, no amount could be deducted by the deductor under section 34 of the Act on the bills raised by the petitioner and, therefore, the assessing authority of ADA, could not, in law, issue such an order. On this short point, the impugned order being without any authority of law are quashed – Petition allowed