B. P. SINGH, J.

1. The instant writ application was filed by the petitioner-company praying for a declaration that the Constitution (Forty-sixth Amendment) Act, 1982 is ultra vires the Constitution of India as also the Bihar Finance Act, 1981 in so far as it seeks to impose sales tax on the works contracts. It was further prayed that this Court may declare that the provisions with regard to imposition of sales tax on the works contract were not applicable to the nature of the services rendered by the petitioner-company, namely, pest control, household disinfection, anti-termite treatment, etc. It accordingly sought quashing of the order dated 9th December, 1988 (annexure 5) by which respondent No.4, the Deputy Commissioner, Commercial Taxes, Urban Circle, Jamshedpur, held that the provisions of works contract were applicable to the petitioner-company as well in regard to the services rendered by it nnder agreement with the Tata Iron & Steel Co. Ltd. Consequently, it sought quashing of the notices dated 22nd December, 1988 and 23rd January, 1989 (annexures 6 and 7) requiring the petitioner to produce its books of accounts for the purpose of hearing under sections 13 (5) (ii)