JUDGMENT :

ASHOK BHUSHAN, J.

1. These transfer petitions have been filed by the Institute of Chartered Accountants of India under Article 139-A(1) of the Constitution of India read with Order XL Rule 1 of the Supreme Court Rules, 2013 for transfer of several writ petitions pending in the Kerala High Court, Madras High Court and Calcutta High Court.

2. Notices were issued in the transfer petitions. A counter affidavit has also been filed by one of the respondents, i.e., respondent No.1.

3. We have heard Shri Arvind Datar, learned senior counsel for the petitioners and Shri R. Basant, learned senior counsel and other counsel appearing for respondents.

4. In the writ petitions, which are sought to be transferred, writ petitioners have challenged validity of Chapter VI of Guidelines No.1-CA(7)/02/2008 dated 08.08.2008 issued by the Council of petitioner Institute on the ground that the same is violative of Article 19(1)(g) of the Constitution of India. The said Chapter VI of the Guidelines dated 08.08.2008 stipulates that a member of the Institute in practice shall not accept, in a financial year, more than the “specified number of tax audit assignments”, which is at present 60 under Sectio