( 1 ) THE petitioners, partners of the erstwhile m/s. Vikram Industries, Kakinada, in these proceedings sought a declaration that sec. 52-A of A. P. Revenue Recovery Act, 1864 (for short the Act ) is unconstitutional and that the action of the A. P. State Finance corporation (R-2) seeking to enforce its dues by the notices dt. 5-10-88 and 15-11-88, against the petitioners under the provisions of the Act, is illegal.

( 2 ) THE facts in brief: (A) M/s. Vikram Industries, Kakinada, a partnership firm was sanctioned a term loan of Rs. 67,000/- in 1971, to meet part of the cost of the land, buildings, plant and machinery and for setting up a unit for manufacture of melamine products. The petitioners are stated to have run the unit for a time but without any payment i. e. , towards instalments or interest. (B) Two individuals Jagarlamudi Durga prasad and Marine Sambasivaram (impleaded as respondents 3 and 4 in the writ petition, but against whom the writ petition was dismissed, for default, by this court s order dt. 22-6-99) are stated by the petitioners to have been admitted into the partnership along with the petitioners on 1-1-1981 under a registered partnership deed