PUNJ LLOYD LTD Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS writ petition has been filed on January 18, 1994, with the prayer that the respondents be directed not to levy the tax at source at the rate of 3 per cent from the running bills of the petitioner in view of the decision given by the apex Court in the case of Gannon Dunkerley & Co. v. State of Rajasthan reported in [1993] 88 STC 204 and to refund the amount of tax deducted at source with interest.

(2.) LEARNED counsel for the petitioner has argued that the contract which has been entered into by the petitioner-company with Oil and Natural Gas Commission for constructing the pipeline and temporary cathodic protection from Oil and Natural Gas Commission (ONGC) gas gathering-station at Gamenvala to Rajasthan State Electricity Board, Ramgarh, contemplates that all material will be supplied by the awarder and the petitioner has to use only consumables and as such not tax is to be deducted. It is also submitted that the provisions of section 5 (3) of the Rajasthan Sales Tax Act, 1954 and rule 29 (2) (i) of the Rajasthan Sales Tax Rules, 1955, have been declared as unconstitutional by the apex Court and therefore the respondents have no jurisdiction to deduct or levy the tax.

(3.) LEARNED counsel for the petitioner referred to a judgment of Division Bench of this Court of which neither the particulars not a copy thereof was given and it was assured that he would furnish a copy of the said judgment but it has not been done so. Hence the said judgment cannot be considered. When a judgment is relied upon by the learned counsel, it is his duty to furnish the particulars thereof or to provide a copy of the same, or else it should not be referred to.