Per F.I. Rebello,J.:

. All these petitions are being disposed of by this common judgment as the main challenge in all the petitions is to the constitutional validity of Section 61(1) and the explanation thereto, of the Maharashtra Value Added Tax Act (hereinafter referred to as the "Act") on the ground that it infringes the equality clause as enshrined in Article 14, the right to carry on profession under Article 19(1)(g) as also under Article 254, as the provisions for "audit" would not fall within the competence of the State Legislature under Entry No. 54 of List II of the VIIth schedule to the Constitution of India. In the alternative to read down Section 61, so as to empower Advocates and Sales Tax Practitioners to audit and give report in Form No. 704. There are some other incidental challenges in Writ Petition No. 1777 of 2007 to contend that the explanation also be declared void as being violative of Article 265 which provides that no tax shall be levied or collected except by the authority of law and Article 301 as it infringes the freedom to carry on trade, commerce and intercourse through out the territory of India.

2. Writ Petition No. 3203 of 2006 is filed by the Association and its President who is Petitioner No. 2. The association is registered under the Societies Registration Act, 1960 having registration No. Bom 166/71. They contend that for the last 56 years, advocates and sales tax Practitioners who are its members have been enjoying an equal level field in practice before the Sales Tax Authorities. The impugned provision seeks to keep out a class of advocates and sales tax practitioners from their legitimate field of practice. This class of practitioners and advocates have attained appreciable standard of expertise to understand and interpret the sales tax laws before the tax authorities under the Act. The Advocates also practice in the field of sales tax before the High Court and Supreme Court. Therefore, there is no reason to take away a vested right of such large class of practitioners in a bid to favour a particular class at the cost of rest of the categories. Under Section 82 of the Act, various categories of persons are entitled to practice who are called sales tax practitioners. They comprise of (1) Advocates, (2) Chartered Accountants (3) Other persons who hold qualification prescribed under the Act and (4) Government servants of the Sales Tax Department upon their leaving or retiring from the service in sales tax department. On account of the impugned legislation, this class of advocates and practitioners are being denied the rightful field of practice for certifying deductions and claims under the Act.

3. Writ Petition (L) No. 623 of 2007 is by the Bar Council of Maharashtra and Goa . It is their contention that Section 61 of the Act has confined the function of audit only to a Chartered Accountant and excluded other professionals and authorised persons like the Sales Tax Practitioners, Advocates and Cost Accountants. A perusal of Section 61 as also the reading of the prescribed form of Audit would show that the audit is in fact a statutory return of the dealer for the purpose of enabling the Sales Tax Officer to complete assessment and therefore, involves minor skills which can be better performed by the advocates and as such exclusion of advocates and Sales Tax Practitioners from performing audit or carrying on audit is clearly discriminatory, arbitrary and unreasonable. Several other States in the country have provided that the value added tax audit can be done not only by the C.A. but also by other professionals, including advocates.

4. Writ Petition No. 1777 of 2007 is by the Bombay Small Scale Industries Association and Petitioner No. 2 is their President. The Membership of the Association as per the pleadings is open to all individuals and associations of various categories. They contend that all through the existence of the Sales Tax Laws since 1946 under Section 82(1) of the Act, p