RAJAGOPALAN, J.

The only question that arises for consideration in this applicant under Article 226 of the Constitution is, whether the proviso to section 3(1)(b) of the Madras General Sales Tax Act (IX of 1939) (hereinafter referred to as the Act), offends Article 14 of the Constitution and is, therefore, void and unenforceable against the petitioners.

The first petitioner is the lessee of a restaurant, the Canteens Ltd., and he is a "dealer" as defined in the Act, a dealer who sells articles of food and drink in a restaurant. The second petitioner, the Madras Hotels Association, is an association of similar dealers in articles of food and drink.

In the assessment year, 1952-1953, the first petitioner was assessed on a turnover of Rs. 94, 322-6-3, and under the proviso to section 3(1)(b) of the Act, he was assessed to sales tax at the rate of 4 1/2 pies in the rupee on that turnover. The assessment was completed by the assessing authority, the Deputy Commercial Tax Officer, on 4th September, 1953, and a notice of demand in the prescribed form was issued to the first petitioner to pay the assessed tax. The first petitioner did not avail himself of the statutory remedies of