WP(C) 5257/2008 BEFORE HON’BLE THE CHIEF JUSTICE MR.MADAN B. LOKUR THE HON’BLE MR. JUSTICE HRISHIKESH ROY (Madan B. Lokur, CJ) Notice was issued to Respondent No.4 on 12.10.2010, but the AD card has not yet come back. In view of the fact that sufficient time has elapsed, Respondent No.4 is deemed to have been served. The prayer made in this writ petition is that Section 47A(1)(a) of the A runachal Pradesh Goods Tax Act, 2005 be declared as invalid, void and unconstitu tional. It is also prayed that the action of Respondent No.4 in deducting tax at source from the bills of the petitioner is in violation of the provisions of Se ction 4, 5, 6 and 7 of the Arunachal Pradesh Goods Tax Act, 2005 and it is inval id in law. Our attention has been drawn to Patel Engineering Ltd. -Vs. State of Aru nachal Pradesh and others, (2010) 2 GLR 23 wherein Section 47A of the Arunachal Pradesh Goods Tax Act, 2005 has been held to be beyond the legislative competenc e of the State Legislature. Learned counsel for the State of Arunachal Pradesh does not dispute this position. In so far as the second prayer is concerned, we find from a perusal of t he counter affidavit filed by the State of Arunachal Pradesh that tax has alread y been deducted at source from the bills of the petitioner. The petitioner may, if so advised, seek such remedies as may be permissi ble in law. We do not make any comment in this regard. In view of the above, the writ petition is partly allowed.