IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.11511 of 2003 Date of Order: 30.10.2009 M/s The Bhulath Coop L&C Society ...Petitioner Versus State of Punjab and others ....Respondents CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE JASWANT SINGH Present: None for the petitioner. Mrs. Sudeepti Sharma, DAG, Punjab for the respondents. 1. To be referred to the Reporter or not? 2. Whether the judgment should be reported in the Digest? M.M. KUMAR,J Instant petition is directed against Notification dated 15.7.1997 substituting Section 10(c) in the Punjab General Sales Tax Act,1948 vide Notification dated 15.7.1997 (Annexure P.3). According to the newly substituted provision, tax was required to be deducted on the amount payable to the work contractors. Punjab General Sales Tax Act has now been repealed by Section 92 of the Punjab VAT Act, 2005 and, therefore, the challenge to the Notification dated 15.7.1997 substituting Section 10(c) providing for deduction of 2% sale tax from the total bills submitted by the work contractor like the petitioner has been rendered academic. Therefore, the writ petition itself has been rendered infructuous and is disposed of as such. ( M.M. KUMAR ) JUDGE October 30, 2009 ( JASWANT SINGH ) manoj JUDGE