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 th