Judgment

Shah, J.-These appeals by special leave are filed against the judgments and orders passed by the High Court of Madras dated 13.1.1988 in Writ Petition Nos. 992 and 993 of 1981, 162 & 6036 of 1983, 904-905, 994, 995, 5430, 6162 and 9283 of 1984, by the High Court of Karnataka dated 9.11.1993 in Writ Petition Nos. 12312 to 12317 of 1987 and dated 25.11.1992 in W.P. No. 23708 of 1992, and by the High Court of Gujarat dated 29.6.1993 in Income Tax Application Nos. 164 and 165 of 1993.

2. By a common judgment and order passed in various writ petitions filed before the Madras High Court (M.V. Valliappan & Ors. v. Income-Tax Officer & Others1), the High Court struck down the provisions of Section 171(9) of the Income Tax Act, 1961 as violative of Article 14 of the Constitution of India and that it suffers from the vice of legislative in competence. In the High Court, number of writ petitions were filed involving questions relating to the validi­ty, scope and interpretation of the provisions of Section 171(9). For our purpose, it would suffice to mention facts of Writ Petition No. 994 of 1984 for deciding the question involved in these appeals. In the said petition, it was the case