R. Banumathi, J.

1. The Petitioner has filed this writ petition seeking for a direction upon the respondents to make deductions of TDS from the payment of valuable consideration made to the petitioner for execution of various works contracts for the State after deducting the amount therefrom towards labour and service charges including earth work in terms of Section 44 of the Jharkhand Value Added Tax 2005 read with Rule 23 of the Jharkhand Value Added Tax Rules 2006 and for quashing the memo No.318 dated 11.3.2013, whereby a direction was issued for deduction of TDS from the value of the entire bill of the petitioner and to refund the excess amount of TDS deducted from the petitioner's bills.

2. The Petitioner is a Company registered under the provisions of the Companies Act and a Civil Contractor. It takes contracts for earth works, construction of minor and major bridges, construction of roads etc. The petitioner is also registered under the Jharkhand Value Added Tax Act 2005 (JVAT Act) as Works Contractor having TIN No.20891001002. The petitioner entered into var