Prakash Krishna, J. - By means of the present petition, the petitioner has sought a writ order or direction in the nature of certiorari for quashing of the notification dated March 4, 2008 issued by the State Government (annexure 8 to the writ petition), being unconstitutional and ultra vires to the U.P. Value Added Tax Act, 2008 (hereinafter referred to as, "the Act"). Also quashing of the order dated February 12, 2009 has been prayed for. A writ of mandamus commanding the respondents, namely, Deputy Commissioner, Commercial Taxes, Sector 5, Kanpur and Indo Gulf Fertilizers (a Unit of Aditya Birla Nuvo Ltd.) not to ask for or make any deduction towards tax at source under the said Act in respect of the amount receivable by the petitioner against the work order No. MM/214-816661 dated August 29, 2008, has also been sought.

The petitioner, a private limited company, undertakes and executes engineering and fabrication works contracts. It claims that M/s. Indo Gulf Fertilizers Ltd., respondent No. 4 herein, awarded to the petitioner a work order for replacement of combustion air pre-heater (APH) at its factory at Jagdishpur Industrial Area, Sultanpur (U.P.). The said contract