M.N. Chandurkar, C.J.

1. All these appeals arise out of a common order delivered by Mohan, 3, in a batch of writ petitions in which the learned Judge held that the appellants' challenge to the levy of profession tax by the Madras City Municipal Corporation as well as by the Madurai and Coimbatore Municipal Corporations and other District Municipalities was futile, since the levy did not suffer from any infirmity.

2. The batch of appeals with which we are now dealing relate only to the levy of profession tax of the Madras City Municipal Corporation hereinafter referred to as the Corporation. The Assistant Revenue Officer of the Corporation of Madras issued a requisition under Section 115-A of the Madras City Municipal (Corporation) Act, 1919, requiring certain public authorities to recover profession tax for the second half-year of the financial year 1985-86 from the salaries/wages of all persons employed for not less than 60 days during the period 1st April to 30th September/1st October to 31st March and all persons whose half yearly income exceeds Rs. 1,800/-, at the rates furnished therein, For the purpose of convenience, we shall deal only with the facts in W.A. No. 37 of