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 w

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