Thottathil B. Radhakrishnan, J.

1. These writ appeals, in their sum and substance, raise the efficacy of first proviso to Section 8(a)(ii) of the Kerala Value Added Tax Act, 2003, hereinafter referred to as "the KVAT Act". The question raised is as to whether the said proviso, after the amendment made to the KVAT Act as per the Kerala Finance Act, 2009 with effect from 01.04.2009, hereinafter referred to as "the Amending Act", would compel any works contractor in respect of works contracts awarded by Government of Kerala, Kerala Water Authority or Local Authorities to pay four percent of the whole contract amount as value added tax, under the Compounding Scheme.

2. We have heard Sri.Raju Joseph, the learned Senior Advocate appearing on behalf of the appellants and Sri. V. Krishna Menon, the learned standing counsel appearing on behalf of the third respondent as well as Sri. C.K. Govindan, the learned Senior Government Pleader for Department of Commercial Taxes.

3. We see that the writ petitions were filed before the learned single Judge essentially calling in question the constitutional validity of the relevant provisions and seeking reliefs, in the wake of the apparent conf