1. In this writ petition assessability of the sub-contractor under the certain alleged works contact is sought to be impugned, after the 46th Amendment of the Constitution. This liability of the sub-contractor to assessment under these contracts, if at all should be decided in the assessment orders and in the appeals therefrom at the relevant time. In that view of the matter we are of the opinion that it is not appropriate under Article 32 of the Constitution to entertain matters because several disputed question of facts will have to be determined in all those transactions. Therefore, we decline to entertain this petition. This will, however not prejudice the petitioner from taking all the points and contentions before the assessing authorities, if these are pending before them or before the appellate authorities. If no appeal has been preferred the petitioner will have to file appeals before the appellate authorities within two weeks from this date with application for condonation of delay and the appellate authorities will consider such applications in accordance with law taking into considerate the fact that the writ petition had been pending in this Court. The stay application made in the appeal will also be disposed of within two weeks from this date. The appropriate authority in disposing of such application will take into consideration that in some of these matters substantial amounts have been paid and the main contention of the petitioner is that both the sub-contractor and the principal contractor are being made liable for the contracts in question which cannot be done according to the petitioner. Bearing in mind these considerations, the stay applications will be disposed of. The attachments made, therefore will continu

e but no further steps in respect of the same will be taken until the disposal of the stay applications as aforesaid. 2. With these observations this writ petition is disposed of.