Honble LAKSHMANAN, C.J.–The petitioner No.1 is a society of Chartered Accountants registered under the provisions of the Rajasthan Societies Registration Act, 1958. According to the petitioners the society has been formed inter alia with the object of espousing and advocating the cause of the profession and its members and also to represent them before the Authorities and Courts. Petitioner No.2 is a Chartered Accountant and President of the Society and filed this writ petition for himself and for and on behalf of the society and all its members.

(2). The State government of Rajasthan has introduced the Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000 in the Rajasthan Legislative Assembly on 30.03.2000, while inter-alia, invoking and giving the declaration under Section 3 of the Rajasthan Provisional Collection of Tax Act, 1958, proposed to enact the Rajasthan Tax on Professions, Trades, Callings & Employments Act, 2000, to provide for the levy and collection of tax on Professions, Trades, Callings & Employments in the State of Rajasthan.

(3). The Association has challenged the Notification dated, 30.03.2000 issued by the respondents prescribing the rates at which the professional will be taxed under the Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000 (Act No. 12 of 2000).

(4). The writ Petition was earlier heard by Honble Justice V. G. Palshikar. The learned Judge, after considering the entire case from all perspectives felt that it is a matter affecting the entire community of Chartered Accounts in the State of Rajasthan and involved substantial question of interpretation of law and Constitution of India in so far as notification mentioned above is concerned and taking into consideration the nature of dispute, the number of persons involved and the need for an expedient and final adjudication of the dispute and likelihood of either of the party taking of the matter in appeal before the Division Bench and possibly to the Supreme Court, referred the matter to the Division Bench for an authoratitive pronouncement on this matter which would obviate the delay that may be caused due to appeal. The matter was placed before the Chief Justice for appropriate directions regarding hearing of this petition and as ordered, the matter was placed before this Bench.

(5). The above Act No. 12 of 2000 was enacted to provide for the levy and collection of tax on Professions, Trades, Callings and Employments in the State of Rajasthan. It received the assent of the Governor on the 9th day of May, 2000. Act extends to the whole of the State of Rajasthan.

(6). Section-3 of the Act deals with the power to make declaration under the Act, which reads as under :

``Subject to the provisions of Art. 276 of the Constitution of India and of this Act, there shall be levied and collected a tax on professions, traders, callings and employments at such rates not exceeding rupees two thousand five hundred per annum per individual person, as may be notified by the State Government in the Official Gazette.

(7). In pursuance of the Rajasthan Provisional Collection of Tax Act, 1958 (Act No. 23 of 1958), it is declared that it is expedient in public interest that this Act No. 12/2000 shall have immediate effect under the said Act. In the statement of Objects and Reasons it is stated that in order to increase the resource base, a tax on professions, trades, callings and employments is proposed to be imposed as an instrument for additional resource mobilisation. The terms `calling, `employee, `employer, `person, `profession, `salary or `wage and `tax have been defined under Section 2(c), 2(g), 2(h), 2(l), 2(o), 2(p) and 2(q) of the Act respectively, which are reproduced as under:

``2(c) ``calling - includes usual occupation, vocation, business or trade of a person;

2(g) ``employee means a person employed on salary or wages; and

(i) a Government servant receiving pay from the revenues of the Central Government or any State govern

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