Challa Kodanda Ram, J.

1. The petitioner, a public listed company, engaged in the business of executing civil, mechanical and other infrastructure works, filed the writ petition for issuance of a writ, more particularly a writ of mandamus declaring the action of the respondents in collecting tax at source from the monthly work bills due to the petitioner at the rate of 2.8 % instead of 0.36% as illegal, arbitrary and without jurisdiction and consequently seeks a direction to the respondents to collect the tax at the rate of 0.36% and return the excess amount recovered. As per the averments in the writ affidavit, the 5th respondent issued a notice inviting tenders from the eligible contractors for execution of work viz., Investigation, design and execution of Tunnel-1 and Tunnel-2 including Head regulator at the entrance portal of Tunnel-1 of Srisailam Left Bank Canal Tunnel Scheme of Alimineti Madhava Reddy Project (A.M.R.P.) from Neelam Sanjeeva Reddy Sagar Project Reservoir (Srisailam Reservoir) in Mahaboob Nagar and Nalgonda Districts of Andhra Pradesh, India, and the bidder shall quote for the entire scope of work including O&M for two years. Petitioner emerged as successfu