( 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 turnover exceeding 40 lakhs rupees and profession income the gross receipts exceed ten lakhs rupees the accounts should be audited by chartered accountants and this provision adversely affects the practice of income-tax practitioners and advocates.

( 3 ) LEARNED counsel for the petitioners, Sri. S. R. Ashok, contended that section 44ab of the Income-tax Act, 1961, confining the audit to chartered accountants alone results in invidious discrimination and is violative of article 14 of the Constitution and the elimination of the income-tax practitioners and advocates from doing audit work infringes the fundamental right guaranteed under articles 19 (1) (g) of the Constitution. Learned standing counsel for the Revenue contended that the impugned provision is founded upon reasonable classification having nexus with the object of checking evasion and the avoidance of the petitioners regarding audit is a reasonable restriction saved under articles 19 (6) of the Constitution.

( 4 ) SECTION 44ab introduced with effect from 1/04/1985, is as follows :"44ab. Every person, - (a) carrying on business shall, if his total sales, turnover or gross receipts, as the case may be, in business exceed or exceeds forty lakh rupees in any previous year or years relevant to the assessment year commencing on the 1st day of April, 1985, or any subsequent assessment year; or (b) carrying on profession shall, if his gross receipts in profession exceed ten lakh rupees in any previous year or years relevant to the assessment year commencing on the 1st day of April, 1985, or any subsequent assessment year, get his accounts of such previous year or years audited by an accountant before the specified date and obtain before that date the report of such audit in the prescribed form duly signed and verified by such accountant and setting forth such particulars as may be prescribed : Provided that in a case where such person is required by or under any other law to get his accounts audited, it shall be sufficient compliance with the provisions of this section if such person gets the accounts of such business or profession audited under such law before the specified date and obtains before that date the report of the audit as required under such other law and a further report in the form prescribed under this section. Explanation.- For the purposes of his section, - (i) accountant shall have the same meaning as in the Explanation below sub-section (2) of section 288; (ii) specified date, in relation to the accounts of the previous year or years relevant to an assessment year, means the date of the expiry of four months from the end of the previous year or, where there is more than one previous year, from the end of the previous year which expired last before the commencement of the assessment ye