B. SUDERSHAN REDDY, J.

The petitioners invoke the extraordinary jurisdiction of this court under article 226 of the Constitution of India with a prayer to issue a writ of mandamus declaring the second proviso to section 19(1) of the A.P. General Sales Tax Act, 1957 as arbitrary, unfair and violative of articles 19(1)(g) and 21 of the Constitution of India and accordingly to struck down the same. The petitioners also pray for issuance of a consequential direction directing the 3rd respondent to entertain the appeals preferred against the assessment orders in proceedings RC No. 2910/2002-03/APGST/Int., and 1911/2002-03/APGST/Int. dated August 6, 2003 respectively for the assessment year 2002-03 without insisting on payment of 12 1/2 per cent of the tax imposed by the Assistant Commissioner (Intelligence), the second respondent herein in terms of the said proviso. The petitioners also question the validity of the distraint order dated December 2, 2003.

Shorn of all the details, the petitioners challenge the constitutional validity of the second proviso to section 19 of the Andhra Pradesh General Sales Tax Act, 1957 (for short "the Act"). Section 19 of the Act provides for an app