D.N. Patel, J. - (1.) Having heard counsels for both the sides and looking to the facts and circumstances of the case it appears that: (i) sizeable amount of the TDS has been deducted by this petitioner from the amount paid to the sub contractor of this petitioner since 200708, but, the same has not been deposited with the respondent no.1 i.e. State of Jharkhand. (ii) one of the sub contractors namely, M/s R & P Construction has lodged a complaint before the Deputy Commissioner of Commercial Taxes, Bokaro Circle, Bokaro that after deducting the TDS by this petitioner, the necessary certificates have not been issued. (iii) counsel appearing for the petitioner has also admitted that the said TDS has not been deposited with the State of Jharkhand either due to inadvertence or due to mistake or due to partly ill advise, but, the reasons are bona fide as per clause 9 of the Letter of Intent between this petitioner and its sub contractor (complainant).
(2.) We direct the petitioner to join the Directors of the petitioner as party respondents as well as the Chartered Accountant/Chartered Accountants, who are from the year 2007-08 onwards.
(3.) Amendment is allowed and shall be carried out by red ink.;