A. K. MATHUR, J. - In all these batch of writ petitions, common question of law and fact has been raised, therefore they are disposed of by a single order.

In these writ petitions principal submissions have been made, one, regarding the validity of section 44AB and section 271B of the Income-tax Act and second regarding interpretation of sections 44AB and 271B of the Income-tax Act. Sections 44AB and 271B were introduced by the Finance Act of 1984, which reads as under :

"44AB. Every person, -

(a) carrying on business shall, if his total sales, turnover of gross receipts, as the case may be, in business exceed or exceeds forty lakh rupees in any previous year or years relevant to the assessment year commencing on the last day of April, 1985, or any subsequent assessment year; or

(b) carrying on profession shall, if his gross receipts in profession exceed ten lakh rupees in any pervious year or years relevant to the assessment year commencing on the last day of April, 1985, or any subsequent assessment year, get his accounts of such previous year or years, audited by an accountant before the specified date and obtain before that date the report of such audit in the prescribed form duly signed and verified by such accountant and setting forth such particulars as may be prescribed :

Provided that in a case where such person is required by or under any other law to get his accounts audited by an accountant it shall be sufficient compliance with the provisions of this section if such person gets the accounts of such business or profession audited under such law before the specified date and obtains before the date the report of the audit as required under such other law and a further report in the form prescribed under this section.

Explanation : For the purposes of this section, -

(i) 'accountant' shall have the same meaning as in the explanation below sub-section (2) of section 288;

(ii) 'specified date', in relation to the accounts of the previous year or years relevant to an assessment year, means the date of the expiry of four months from the end of the previous year or, where there is more than one previous year, from the end of the previous year which expired last before the commencement of the assessment year, or the 30th day of June of the assessment year, whichever is later."

"271B. If any person fails, without reasonable cause, to get his account audited in respect of any previous year or years relevant to an assessment year or obtain a report of such audit as required under section 44AB, the Income-tax Officer may direct that such person shall pay, by way of penalty, a sum equal to one-half per cent. of the total sales, turnover or gross receipts, as the case may be, in business, or of the gross receipts in profession, in such previous year or years or a sum of one hundred thousand rupees, whichever is less."

The learned counsel for the petitioner has challenged the validity of section 44AB on the anvil of articles 14 and 19(1)(g) of the Constitution and other facets have also been raised in order to show that section 44AB is in contravention with the other provisions of the Income-tax Act, therefore they are not workable.

Before we examine the various facets which learned counsel for the petitioner has submitted for my consideration, it will be necessary to have a look into the background in which the present sections have been incorporated in the Income-tax Act by the Finance Act of 1984. The Statement of Objects and Reasons reads as under :

"Accounts maintained by companies are required to be audited under the Companies Act, 1956. Accounts maintained by co-operative societies are also required to be audited under the Co-operative Societies Act, 1922. There is however, no obligation on other categories of taxpayers to get their accounts audited.

A proper audit for tax purposes would ensure that the books of account and other records are properly maintained and that they faithfully reflect the income of the t