S. R. NAYAK, C. J.

( 1 ) IN this writ petition, the constitutional validity of Section 35 of the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (for short, "the Adhiniyam") is questioned.

( 2 ) THE 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 it is holding commercial tax registration No. 061/rdn/14/2739/02. During the year 2001-02, the petitioner had executed works contracts awarded by Executive Engineer, P. W. D. (Bandr), Division Khairagarh, for which it received payment of Rs. 1,27,115 on which sales tax of Rs. 2,545, being 2 per cent of sum of Rs. 1,27,115, was deducted at source towards the sales tax payable by the petitioner as provided under Section 35 of the Adhiniyam. The petitioner has produced copy of certificate of tax deduction dated April 11, 2001 at source made under Section 35 of the Adhiniyam and the same is marked as annexure P1.

( 3 ) IN support of the writ petition, it is contended that Section 35 of the Adhiniyam does not make any provision for deduction and ascertainment of value and nature of goods supplied during execution of w

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