( 1 ) IN this batch of four writ petitions, the petitioners have assailed the constitutional validity of the Explanation to the definition of the term "person" defined in clause (j) of Section 2 of the Andhra pradesh Tax on Professions, Trades, Callings and Employments Act, 1987 (Act No. 22 of 1987), for short the Act as well as explanation No. I to the First Schedule of the said Act as amended by Act No. 29 of 1996.

( 2 ) THE petitioner in WP No. 13 04 of 1998 is M/s. Shaw Wallace and Company limited, a Bublic Limited Company registered under the Companies Act, 1956. The petitioner company has its principal place of business at Secunderabad in Andhra pradesh State and it is registered under the companies Act, 1956. The Deputy commercial Tax Officer, General Bazar circle, Secunderabad, the 1st respondent in the writ petition placing reliance on the explanation to the definition of the "person" under clause (j) of Section 2 as well as explanation No. I to the First Schedule of the Act issued the notice GI No.-/97, dated -12-1997 totally demanding payment of a sum of Rs. 3,42,000/- (Rupees three lakhs and forty two thousand only) towards the tax payable under the Ac