( 1 ) SINCE common questions of law and facts arise in these two petitions we intend to dispose them of by this common judgment though we will shortly set out the relevant facts and circumstances in which the respective petitioners have moved those petitions challenging the validity of sec. 44ab of the Income-tax Act 1961 which has been placed on the statute book by Finance Act 1984 with effect from 1/04/1985 and Rule 6g as well as forms 3ca to 3 of the Income-tax (Amendment) Rules 1985 promulgated on 31/01/1985 and made effective from 1/04/1985 and sec. 271b providing penalty for not getting the accounts audited broadly on the ground of the impugned provisions being violative of Arts. 14 and 19 (1) (g) of the Constitution and consequently therefore praying for appropriate writs orders and directions to quash and set aside the said provisions.

( 2 ) SPECIAL Civil Application No. 068/85 has been moved by two registered associations of Engineers and Oil Millers being petitioners Nos. 1 and 2 respectively having membership of more than 500 and 250 persons respectively as well as by different partnership firms being petitioners Nos. 3 to 6 carrying on business in differe