A. K. MATHUR, C.J. - All the aforesaid writ petitions involve common question of law; therefore, they are disposed of by this common order.

2. For convenient disposal of all the aforesaid writ petitions, the facts given in Writ Petition No. 1141 of 1996 (Punj Lloyd Ltd. v. State of M.P. and others), are taken into consideration.

3. The petitioner by this writ petition has prayed that section 35 of the M.P. Commercial Tax Act, 1994, may be declared as ultra vires and unconstitutional and the same may be struck down. The petitioner has also prayed that the respondents may be restrained from making deductions of tax at source as per section 35 of the M.P. Commercial Tax Act, 1994, from the bills of the petitioner-company.

4. The petitioner-company is a registered company under the Companies Act, 1956, having its registered office at New Delhi and branch at Gwalior in the State of M.P. The petitioner-company amongst other activities undertakes works contract. The petitioner-company is a dealer registered under the M.P. General Sales Tax Act, 1958 (since repealed) and is consequently registered dealer under the M.P. Commercial Tax Act, 1994 (hereinafter referred to as "the Act