Page No.# 1/4 GAHC010037412025 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/1159/2025 PUTUL DUTTA SON OF LATE NUMAL DUTTA, VILLAGE RATANPUR, WARD NO.5, P.O. AND P.S. AND DISTRICT DHEMAJI, ASSAM, PIN -787057, VERSUS THE STATE OF ASSAM REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM, FINANCE (TAXATION) DEPARTMENT, DISPUR, GUWAHATI - 781006, 2:THE COMMISSIONER OF TAXES ASSAM KAR-BHAWAN DISPUR GUWAHATI-781006. 3:THE SUPERINTENDENT OF TAXES DHEMAJI DIST. DHEMAJI ASSAM PIN-787057. 4:THE CHIEF ENGINEER PWD (BUILDING CHANDMARI GUWAHATI-781003. 5:THE EXECUTIVE ENGINEER PWD (BUILDING) SUB-DIVISION DHEMAJI DIST. DHEMAJI ASSAM, PIN-787057 Page No.# 2/4 Advocate for the Petitioner : MS. D PATHAK, MS. D DEVI,MR. R DE Advocate for the Respondent : SC, FINANCE, SC, PWD BEFORE HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI ORDER 25.06.2026 Heard Ms. D. Pathak, learned counsel for the petitioner. Also heard Shri B. Gogoi, learned AAG appearing for the PWD as well as Taxation Departments. 2. Considering the facts and circumstances and the aspect that the Public Works Department (Respondent No.- 4) has filed the affidavit on 26.05.2026, the instant petition is taken up for disposal at the admission stage. 3. As per the facts projected, pursuant to a tender notice issued by the Chief Engineer, PWD Building, the petitioner had participated and was allotted the work of construction of a three storied RCC building for the Superintendent of Taxes, Dhemaji vide an order dated 04.06.2016. When the said work was on the verge of completion, certain additional works were allotted to the petitioner which includes construction of boundary walls, entrance and exits gates, laying of pavers blocks and installation of campus light. The same was accordingly done by the petitioner and the building was handed over to the authorities on 08.01.2021. For the additional work, the petitioner had submitted bills and it is contended that there is an outstanding of Rs. 74,47,218/- which was not released. 4. Ms. Pathak, the learned counsel for the petitioner has drawn the attention of this Court to the affidavit-in-opposition filed by the respondent no. 4 wherein Page No.# 3/4 there is a clear admission of the liability with an additional statement that upon completion of the procurement of the additional cost from the Tax Department, the bills would be cleared. 5. Shri Gogoi, learned AAG for the Departments has submitted that it is only because of non availability of the funds that the amount has not been able to be paid to the petitioner. He has however not raised any dispute with regard to the works done by the petitioner. 6. The scope of entertaining a writ petition towards claim for contractual dues is limited. However, the Hon’ble Full Bench in the case of Tamsher Ali Vs State of Assam reported in 2008 (4) GLT 1 has carved out certain exceptions which amongst others require an acknowledgment in writing of the liability by the Chief Engineer/Head of the Department. 7. In the instant case, the affidavit dated 26.05.2026 filed by the Chief Engineer, PWD has in clear terms acknowledged the liability. For ready reference the relevant averments made in paragraph 8 are extracted herein below: “8. That with regard to the statements made in paragraph 19 of the writ petition, the deponent begs to submit that the additional work was completed by the original contractor on demand of early completion of the work as desired by the Tax Department. Upon the above circumstances, the procurement process for additional cost has not been completed. After the issuance of revised AA, the procurement process will be completed.” 8. It clearly appears that the liability is admitted. 9. In view of the above, the instant petition is disposed of by directing the respondents to follow the principles laid down by the Hon’ble Full Bench in the aforesaid case of Tamsher Ali (supra) by enlisting the name in the Page No.# 4/4 chronological list and to take prompt steps for release of the dues which is pending for long. 10. This disposes of the writ petition. JUDGE Comparing Assistant