- (1.) THIS writ petition has been filed assailing the constitutional validity of Section 44 of the Jharkhand Value Added Tax Act, 2005 which lays down special provision relating to deduction of tax at source in certain cases.
(2.) LEARNED counsel for the petitioner assailing the aforesaid provision submitted that although the petitioner is not aggrieved of the provision of the imposition of value added tax, he is aggrieved of the fact that the petitioner is subjected to dual taxation on account of Value Added Tax. However, we are of the view that this cannot be a reason strong enough to assail the constitutional validity of the Jharkhand Value Added Tax Act, 2005 as it may be one thing to assail the constitutional validity of some provisions of the Act if it attracts the vice of conflict with any of the constitutional provision in any manner and merely if a particular assessee is aggrieved on account of any particular situation or fact so as to contend that he is not liable to be taxed under the Value Added Tax, 2005, that obviously would be a separate issue to be dealt with by the concerned authority as to whether the assessee is liable to imposition of Value Added Tax or not. Once the imposition of Value Added Tax itself is not under challenge, the special provision envisaged under Section 44 of the Act of 2005 cannot be allowed to be assailed merely if a particular assessee is individually affected on account of certain facts which may or may not create any benefit in his favour.
(3.) AS already stated, a separate cause of action would be dealt with by the concerned authority under the Act and the same cannot be a reason strong enough to challenge the constitutional validity.;