Sirpurkar, J.

W.P. No. 7273 of 1998 has been filed by the Chairman, Institution of Valuers, Tamil Nadu Zone, which institution was constituted in 1968 and is a registered society. The members of the petitioner institute are the estate valuers and most of them are recognised as such under section 34AB of the Wealth-tax Act, 1957. In the instant petition, the petitioner claims a writ of prohibition or any other writ, prohibiting the respondent from invoking the provisions of section 88, Chapter VI of the Finance Act, 1997 for the purpose of levy and collection of service tax from the members of the petitioner institute on and from 7-7-1997 in respect of the services rendered by the petitioner's members as 'valuers' of the properties, plant and machinery, etc. They also have prayed for quashing of the communication sent by the respondent on 1-5-1998 vide C. No. IV/16/29/97-STC.

The respondent, Commissioner, Chennai, by its letter dated 1-5-1998 informed the Chairman of the Institution of Valuers that as per sub-clause (g) of clause (48) of section 65 of the Finance Act, 1994 ('the Act') as amended, the term 'taxable service' has been defined as any service provided to a clie