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Judgment
The petitioner was a work contractor. He had filed return excluding the labour charges of work contract. Subsequent thereto the said section was amended by making the levy on total charges earned for the work contract. This amendment which was made with retrospective effect was the subject-matter of challenge before this Court. When the writ petitions were taken up for hearing, during writ the course of arguments, the learned Government Advocate submitted that in the event the assessee is willing to make return within 8 weeks thereof invoking Section 5-B of the Act that relief could be granted. The challenge against the amendment was rejected and the writ petition was disposed of permitting the assessee to file the return within the stipulated time.
When the present case was heard it was submitted that similar benefit can be availed of by the petitioner in this case as well provided the return under Section 5-B is filed within 8 weeks from today. This offer is accepted by the petitioner. The writ petition is therefore disposed of permitting the petitioner to file return under Section 5-B of the Act within 8 weeks from today.