( 1 ) THE petitioners ate directors of Companies registered under the Companies act, 1956. They challenge the validity of the " Profession tax " levied on them under the Karnataka Tax on Professions, Trades, Callings and Employments act, 1976 (Kar. Act No. 35 of 1976) which we will hereinafter refer to as "the Act".

( 2 ) THE Act is to provide for the levy and collection of tax on professions, trades, callings and employments in the State of Karnataka. The Act by S. 3 charges every person who exercises any profession or calling or is engaged in any trade or holds any appointment, public or private, or is employed in any manner in the State, specified in the second column of the Schedule, to pay taxes at the rate mentioned in the corresponding entry in the third column of the said schedule.

( 3 ) AS per the said entry, the petitioners being the Directors, are liable to pay and were also called upon to pay Rs. 250 per annum as profession tax.

( 4 ) A few more facts may require recapitulation for purposes of properly apprehending the tr. e scope of the controversy: The Company of which the petitioners in W. P. No. 4600 of 1978 are directors, is called "balanoor T