206. No objection can be taken to the amount deducted toward income tax of Rs.56,020/-, advance of Rs.16,71,805/-, secured advance of Rs.4,85,778/- and labour cess of Rs.5,86,593/-. The total amount of these deductions comes to Rs.28,00,196/-. However, deductions of Rs.8,59,084.96 towards P/F fastener to the canopy area, Rs.52,236/- towards refixing / refixing of scaffolding for above work and Rs.16,884/towards refixing of granite stone from the area where stones had fallen cannot be accepted. These three deductions amount to Rs.9,28,204.96. There is nothing on record to show that the claimant was called upon to do the jobs towards P/F fastener to the canopy area, fixing / refixing of scaffolding for above work and refixing of granite stone from the area where stones had fallen and that the claimant refused to carry out the work in terms of the conditions of contract. As such the amount of Rs.9,28,204.96 cannot be permitted to be deducted from the amount payable to the claimant. From out of the amount of Rs.39,84,117.98 payable to the claimant the permissible deductions are of Rs.28,00,196/-. Hence the amount payable to the claimant is Rs.2,55,716.98 which is the balance amount shown payable under the final bill plus Rs. 9,28,204.96 totalling Rs.11,83,921.94. ”
