JUDGMENT

Dr. ARIJIT PASAYAT, J.—

1.Leave granted.

2.Challenge in this appeal is to the judgment rendered by a Division Bench of the Chhatisgarh High Court. Respondent filed a writ petition before the Chhatisgarh High Court questioning constitutional validity of Section 35 of Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (hereinafter referred to as the ‘Adhiniyam’). It corresponds to the Chhatisgarh Commercial Tax Act, 1994 (in short the ‘Act’). The respondent hereinafter is described as the ‘assessee’.

3.Background facts highlighted by the respondent are as follows :

“The writ petitioner is a proprietary concern of one Shri Krishana Mudliar and it has been executing works contracts for various Departments of the Chhattisgarh State Government and others and was holding sales-tax registration No.061/RDN/14,’2739/02. During the assessment year 2001-2002, the writ petitioner had executed works contracts awarded by Executive Engineer, P.W.D. (B&R), Division Khairagarh, for which it received payment of Rs. 1,27,115/- on which sales tax of Rs.2,545/-, being 2% of sum of Rs. 1,27,115/- was deducted at source towards the sales tax payable as provided under Section 35 of the Adhiniyam. Certificate of