N.V. BALASUBRAMANIAN, J.

This is an appeal filed against the order passed in W.P. No. 773 of 1999 dated 21-1-2000.

2.The appellant herein has filed the writ petition for the issue of a writ of declaration to declare some of the provisions of the Finance (No. 2) Act, 1998 and the Rules framed thereunder and the Finance Act, 1994 (Act 32 of 1994) as amended by Notifications issued thereunder levying service tax on the persons carrying on the profession of architecture as ultra vires of the Constitution of India. The writ petitioner is the Indian Institute of Architects, Prospects Chamber, Annexe, 5th Floor, Dr. D.N. Road, Fort, Mumbai, represented by its President.

3.This Court in W.P.M. No. 1028 of 1999 in W.P. No. 773 of 1999, by order dated 22-1-1999, granted interim stay of the operation of the relevant provisions of the Finance Act, 1994 (Act 32 of 1994). The petitioner herein has taken out a contempt application on the ground that the authorities in other States have not chosen to obey the interim order passed by this Court in W.M.P. No. 1028 of 1999 in W.P. No. 773 of 1999, dated 22-1-1999. When the contempt application came up for hearing before the learned Single Ju