N.N. Mathur, J.-By this Judgment three writ petitions filed under article 226 of the Constitution of India challenging the constitutional validity of the provisions of the Finance Act by which service offered by the chartered accountants, real estate agents (property dealers) and the architects have been brought under the tax net, which is to be charged at 5 per cent. of the value of the taxable services provided by them are being disposed of Since the question involved in all the three writ petitions is identical, all the petitions are being disposed of by this common Judgment .

2. Thefirst writ petition being D. B. Civil Writ Petition No. 4018 of 1998 has been filed by the Jodhpur Chartered Accountants Society. The society is aggrieved by the levy of service tax on persons belonging to the profession of chartered accountants. The second writ petition being D. B. Civil Writ Petition No. 4263 of 1998, has been filed by an association of property dealers in Jodhpur known as the Jodhpur Property Dealers Association. It is claimed that the members of the petitioner-association are doing property business without rendering any service to the customers. They simply introduced p