RAJU J.

This batch of writ petitions involves for consideration a challenge to Circular No. 681 dated March 8, 1994, issued by the Central Board of Direct Taxes, New Delhi. The impugned circular order is in the form of instructions and guidelines in regard to the applicability of the provisions of section 194C of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), concerning deduction of income-tax at source in relation to certain categories of payments by specified classes of persons or institutions. The impugned circular further purports to withdraw the Board's Circular No. 86 (see [1972] 84 ITR(St) 99) dated May 29, 1972, Circular No. 93 (see [1972] 86 ITR(St) 30), dated September 26, 1972, and paragraph 11 of Circular No. 108 dated March 20, 1973, and reiterates the Board Circular No. 558 (see [1990] 183 ITR(St) 158), dated March 28, 1990 The challenge is made to the impugned circular by different classes of persons. Apart from an advocate who in his individual capacity, has challenged the same (Writ Petition No. 7807 of 1994), professional associations concerning the legal fraternity, the Madras Bar Association (Writ Petition No. 7803 of 1994) and the M