CHANDRAKANTARAJ, J.

( 1 ) IN THIS PETITION, PETITIONER WHO IS A chartered ACCOUNTANT HAS CHALLENGED THE CONSTITUTIONAL vires OF SECTION 44-AA OF THE INCOME tax ACT, 1961, INTER ALIA ON THE GROUND THAT BETWEEN the PROFESSIONS NOT ENUMERATED IN SUB-SECTION (1) of SECTION 44-AA AND OTHER PROFESSIONS a DISCRIMINATION IS MADE INASMUCH AS THE PROFESSIONS enumerated ARC REQUIRED TO MAINTAIN BOOKS of ACCOUNTS TO BE INSPECTED BY THE INCOME-TAX officer TO ASCERTAIN THEIR INCOME WHILE OTHER professions NOT SO ENUMERATED IN SUB-SECTION (1) but FALLING UNDER SUB-SECTION (2) IF THE INCOME exceeds THE AMOUNT MENTIONED IN THE SAID SUBSECTION are REQUIRED TO MAINTAIN THE ACCOUNTS. PRIMA FACIE WE DO NOT FIND ANY SUCH DISCRIMINATION because THE ENUMERATED PROFESSIONS UNDER sub-SECTION (1) TO SECTION 44-AA FALL DEFINITELY into A CATEGORY OF PROFESSIONS BY AND LARGE REGULATED by STATUTES WHICH IN TURN CAST MORE OBLIGATIONS on THOSE PERSONS TO MAINTAIN ACCOUNTS SUCH as LAWYERS, CHARTERED ACCOUNTANTS, DOCTORS, etc. THEREFORE, THE PETITIONER CANNOT PRESS INTO service ARTICLE 14, WHEN UNDER ARTICLE 14 CLASSIFICATION of PERSONS TO ACHIEVE THE PURPOSE OF a LEGISLATION IS PERMISSIBLE.

( 2 ) THE OBJECT OF THE

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