JUDGMENT

G. B. PATNAIK, J. - The constitutional validity of section 13AA of the Orissa Sales Tax Act, 1947, has been challenged in this writ application. Under the said provision, a person who is responsible for paying any sum to a contractor for carrying out any works contract is liable to deduct an amount towards sales tax equal to two per cent of such sum in respect of the works contract at the time of making the payment in question and the said deducting authority is required to grant a certificate to the contractor in the form prescribed and send a copy thereof to the Sales Tax Officer within whose jurisdiction the works contract is executed. The deduction in question will be adjusted by the Sales Tax Officer towards the sales tax liability of the works contractor. Contravention of the provision authorises the Sales Tax Officer to impose penalty not exceeding twice the amount required to be deducted by the person responsible for making the payment to the contractor and deduction therefrom. For a proper appreciation of the grounds of challenge, it is appropriate to extract the provision of section 13AA of the Orissa Sales Tax Act in extenso :

"13AA. Deduction of tax at source f