Petitioners, the Head Officers of State Bank of Mysore, Vijaya Bank, UCO Bank and State Bank of India situate at Bangalore, through their heads like Chief Manager, General Manager, Assistant Manager and Zonal Manager, are seeking for a writ of certiorari to quash the explanation to S.2(h) of the Karnataka Tax on Professions, Trades, Callings & Employment Act, 1976 and, to quash the amendment inserted during 2003 with effect from 1.4.2003 as violative of Art.276(2) r/w Art.367(1) of the Constitution and S.3(42) of the General Clauses Act in so far as petitioners are concerned.

By the amendment to S.2(h) of the Karnataka Tax on Professions, Trades, Callings & Employment Act, 1976 (‘1976 Act’ for short), the definition of ‘person’ was expanded which covers each branch of the company, as such interpreting, the respondent issued a proposition notice calling upon every Branch of the petitioners to pay professional tax. As such, petitioners have filed these petitions questioning the validity of the 2003 Amendment contending that respondents have no locus standi to levy tax without the authority of law.

In this regard, petitions were filed earlier before this Court for quashing