( 1 ) THESE appeals at the instance of a number of petitioners are against the judgment passed by the Hon'ble Judge discharging the rules obtained by them.

( 2 ) ALL of them argued that the Act, being the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, is ultra vires and as suit bad in law. Before dealing with the question it is convenient for us to state the provisions of the Act. We are not going to quote the whole Act, as it is, but we are only mentioning the main provisions of the Act against which the challenge was sought to be made. The preamble of the Act provides "for the levy and collection of tax on professions, trades, callings and employments for raising additional resources for the benefit of the State and for matters connected therewith or incidental thereto". The Act was promulgated, it got the assent of the Governor on March 31, 1979, and it came into force on and from April 1, 1979.

( 3 ) IN so far as we are concerned in these appeals, all the petitioners are practising advocates enrolled under the Advocates Act, 1961, and entitled to practice in this court as well as in the Supreme Court. The definition of person h