- (1.) This order will dispose of bunch of thirteen petitions bearing C.W.P. Nos. 19579 of 2002, 1358, 1691, 2538 and 3131 of 2003, 11902, 13852 and 15198 of 2004, 17607, 17611, 17614, 17616 and 17617 of 2005. The primary challenge in the bunch of petitions is to the vires of Section 10C of the Punjab General Sales Tax Act, 1948 (for short, "the Act"). Facts: C.W.P. No. 19579 of 2002:
(2.) The petitioner here is contractor working for various activities with Bharat Sanchar Nigam Ltd. The petitioner besides filing the present petition challenging the vires of Section 10C of the Act, also filed appeal before the appellate authority, who while accepting appeal remanded the case back to the Assessing Officer where the same is still pending. The prayer is for declaring Section 10C of the Act as ultra vires to the Constitution of India and restraining the contractee from deducting the tax at source and for refund of the amount of tax already deducted from the bills of the petitioner. C.W.P. No. 1358 of 2003:
(3.) The petitioners here are contractors working for various activities with Bharat Sanchar Nigam Ltd. The petitioners besides filing the present petition challenging the vires of Section 10C of the Act also filed appeal before the appellate authority, who while accepting appeal remanded the case back to the Assessing Officer where the same is still pending. The prayer is for declaring Section 10C of the Act as ultra vires to the Constitution of India and restraining the contractee from deducting the tax at source and for refund of the amount of tax already deducted from the bills of the petitioners. C.W.P. No. 1691 of 2003:;