JUDGMENT K. NARAYANA KURUP, J. Heard Shri T. Karunakaran Nambiar, Additional Advocate-General for Taxes also. 2. Petitioner is a company incorporated under the Companies Act and is a registered dealer under the Kerala General Sales Tax Act, 1963 on the files of the first respondent, Assistant Commissioner (Assessment), Sales Tax Office, Spl. Circle-III, Ernakulam. The company is represented by its managing director in this petition. The company is engaged in the execution of works contract of various nature such as civil, mechanical, electrical, etc. 3. The grievance of the petitioner as highlighted before me in this original petition is that the second respondent awarder has collected certain amounts from the petitioner by virtue of sub-section (7) of section 7 of the Kerala General Sales Tax Act read with rule 22-A of the Kerala General Sales Tax Rules, 1963. Since the said provisions are declared invalid by the Division Bench decision of this Court in W.A. No. 877 of 1994 [Reported as Builders Association of India v. State of Kerala [1995] 98 STC 490 (Ker)] the petitioner claims that appropriate directions may be issued to the second respondent to permit the petitioner to withdraw the amount by endorsing the fixed deposit receipt in favour of the petitioner. Having regard to the fact that the statutory provision under which the second respondent awarder was deducting tax at source and keeping the same in joint fixed deposit has been declared invalid by this Court, I do not find any reason why the original petition shall not be allowed. Accordingly, following the judgment of this Court in Builders Association of India v. State of Kerala [1995] 98 STC 490, I allow this original petition and direct the second respondent to permit the petitioner to withdraw the amount by endorsing fixed deposit receipts in favour of the petitioner. Original petition is allowed as above. Petition allowed.