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 prescrib