Civil Writ Petition No.1127 of 2004 -1- *** IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Civil Writ Petition No.1127 of 2004(O&M) Date of decision: 10.3.2011 M/s Jatindra Construction Co. ...Petitioner Versus Bharat Sanchar Nigam Limited and others ...Respondents CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE AJAY KUMAR MITTAL Present: Mr. Raman Sharma, Advocate for the petitioner Mr. Jaswinder Singh, Deputy Advocate General, Punjab ADARSH KUMAR GOEL, J. This petition challenges the vires of Section 10-C of the Punjab General Sales Tax Act, 1948. Case of the petitioner is that it is executing a labour contract for the BSNL. Under the impugned provisions deduction of tax is made at source from the labour bills of the petitioner even though the petitioner may not have any tax liability under the Act. On 26.8.2004, following order was passed:- “Counsel for the petitioner contends that the vires of Section 10-C of the Punjab General Sales Tax Act, 1948, are under challenge in CWP 19579 of 2002, which is listed for hearing on 1.9.2004. Adjourned sine die. To be listed on an application made by the counsel for the petitioner after the disposal of the aforesaid writ petition.” Civil Writ Petition No.1127 of 2004 -2- *** Civil Misc. No.3537 of 2001 has been filed by the petitioner for disposal of the petition pointing out that Civil Writ Petition No.19579 of 2002 has been decided on 13.8.2008 whereby impugned provision has been struck down and tax deducted at source was directed to be refunded. It is further stated that judgment has become final. In view of above, the impugned provision having already been struck down, no further order is called for in the writ petition. The petitioner is at liberty to seek appropriate remedy for its claim for refund in accordance with law. The petition is disposed of. ` (Adarsh Kumar Goel) Judge March 10, 2011 (Ajay Kumar Mittal) Pka Judge