THANIKKACHALAM, J.

These writ petitions are filed by different income-tax assessees praying for a writ of declaration or any other appropriate writ, order or direction declaring the provisions of section 64(1A) of the Income-tax Act, 1961, as amended by the Finance Act, 1992, as illegal, beyond the scope of preventing avoidance of tax and inconsistent with the scheme of the Income-tax Act and violative of articles 14, 19 and 265 of the Constitution of India. Since the contentions raised by the petitioners and the relief sought in the above writ petitions are similar and common, they are taken up together and disposed of by this common order Writ Petition No. 16425 of 1992

The petitioner herein is an advocate. He is an income-tax assessee. His wife, Mrs. B. Vasanthakumari, and his minor daughter, V. Suchitra, are also assessees with regard to their independent source of income. In so far as the daughter of the petitioner is concerned, the source of her income is traceable to the property which she obtained by a will from her maternal grandfather while she was five months old. She receives rental income from such property, which she reinvests and gets income by way of inter