J. Chelameswar, J.

The first petitioner is a limited company and the second petitioner is a shareholder thereof. The prayer in the writ petition is as follows :

"For the reasons and in the circumstances stated in the accompanying affidavit, the petitioners herein pray that this honourable court in the interests of justice be pleased to issue a writ of mandamus or any other appropriate writ, direction or order under article 226 of the Constitution of India, 1950 declaring that section 4(7), Explanation VI to section 2(28) of the Andhra Pradesh Value Added Tax Act, 2005, rules 17(1)(a) and 17(1)(c) read with rule 17(1)(e) made thereunder are repugnant to article 366(29A)(b) of the Constitution of India and the scheme of levy and recovery of taxes both at the hands of the nominated sub-contractors, who are registered dealers, remitting taxes as well as the main contractor like the petitioners, is beyond the legislative competence of the State Legislature under Serial No. 54 of List II of the Seventh Schedule to the Constitution of India and the resultant assessment and recovery is violative of articles 14, 19(1)(g) and 265 of the Constitution of India, and consequently to set as