( 1 ) THESE writ petitions are for the issue of an appropriate writ declaring that the restricted connotation of an accountant as chartered accountant in the Explanation to section 44ab of the Income-tax Act, 1961, is unconstitutional and declaring that the petitioners are also eligible to audit the accounts for the purpose of section 44ab of the Income-tax Act, 1961.

( 2 ) THE petitioner in W. P. No. 16961 of 1984 is an income-tax practitioner and petitioners Nos. 1 and 2 in W. P. No. 930 of 1985 are income-tax practitioners and the 3rd petitioner is an advocate. The averments in support of the writ petition may be briefly stated : The petitioners are income-tax practitioners and an advocate who have been practising in tax matters arising under direct tax statutes. The income-tax practitioners are members of the Institute of Income-tax Practitioners. Though the Companies Act provides that the audit of the companies should be done by chartered accountants, an income-tax practitioner or an advocate can file the return and represent the company in the proceedings before the assessing authority and appeals. Section 44ab provides that in respect of a business having turnov