- (1.) Since a common garnishee order dated 06.03.2014 has been issued and is under challenge in all the writ petitions, these three writ petitions are heard together.
(2.) In this writ petition the petitioner initially sought quashing of thegarnisheeorderissuedby theDeputyCommissionerof Commercial Taxes, Tenughat Circle, Phusro, Bokaro under Section 46 of the Jharkhand Value Added Tax Act, 2005 contained in Memo No.125dated20.02.2014in andby whichtheDeputy Commissionerof CommercialTaxeshasdirectedtheChief Engineer, Bokaro Thermal Power Station, Bokaro Thermal, District Bokaro to pay a sum of Rs.1,50,00,000/ (Rupees One Crore Fifty Lacs) which includes an amount of Rs.21,21,016/ for the period involved in this writ petition i.e. for the period 200809 and also restraining the respondent Nos. 1 to 4 from realizing any amount from the petitioner pursuant to the above garnishee order dated 20.02.2014.
(3.) The petitioner is a registered dealer under Section 25 of the Jharkhand Value Added Tax Act, 2005 and is alsoa registered dealer under Section 7 of the Central Sales Tax Act, 1956. The petitionerhadenteredintoan agreementwithM/s.Damodar Valley Corporation for supply of equipment and materials of Main Plantof BTPSA1x 500M.W.andalsoenteredintoanother contract with Damodar Valley Corporation for rendering services of erection and commissioning of the said components which would finally constitute a power plant.;