Gopalan Nambiyar, C.J.

1. These writ petitions attack the constitutional validity of S.2 (6), 2(7)(e) and Part IV of the 1st Schedule of the Finance Act, 1973; and also S.2(2), (2)(7)(b)(ii), 2(8)(e) and Part IV of the Finance Act, 1974. S.2(6) of the Finance Act, 1973 provides as follows:

"2(6) In the cases to which Sub-Paragraph I or Sub-Paragraph II of Paragraph A of Part III of the First Schedule applies, where the assessee has, in the previous year or, if by virtue of any provision of the Income Tax Act, income tax is to be charged in respect of the income of a period other than the previous year, in such other period, any net agricultural income, in addition to total income and the total income exceeds five thousand rupees, then in calculating income tax under the first proviso to sub-s.(5) of S.132 of the Income Tax Act or in charging income tax under sub-s.(2) of S.174 or S.175 or sub-s.(2) of S.176 of the said Act or in computing the 'advance tax' payable under Chap.17C of the said Act, at the rate or rates in force,-

(a) the net agricultural income shall be taken into account, in the manner provided in clause (b) (that is to say, as if the net agricultural income wer