STATE OF TRIPURA Vs. LARSEN AND TOUBRO LTD

JUDGEMENT

(1.) BY this common judgment and order, we propose to dispose of these four writ appeals, which have arisen out of the judgment and order, dated 03. 08. 2001, whereby the Civil Rule Nos. 73/1996, 256/1997, 520/1997 and 77/1998 have been disposed of by quashing the impugned memoranda, dated 24. 01. 1994 and 20. 05. 1995, both the memoranda having been issued by the Department of Revenue, Government of Tripura.

(2.) LET us, first, take note of the material facts and circumstances, which led to the quashing of the memoranda aforementioned :

(3.) WHILE the contractors have not challenged the decision rendered in the writ petitions, whereby not only the vires of Section 3a and 3aa has been upheld, but also the Government's authority to direct deduction, at source, has been protected, the present appellants have challenged, as illegal, the directions, given in the said writ petitions, setting aside and quashing the two impugned memoranda and disallowing the present appellants from directing deduction, at source, of an amount equivalent to 4% of each bill raised by a contractor for having executed works contract.