B.S.Dhillon, J.

1. The constitutional validity of Expln. 2 to Sub-section (8) of Section 139 of the Income-tax Act, 1961 (hereinafter referred to as " the Act "), is sought to be challenged in this writ petition on the ground that it is violative of Article 14 of the Constitution of India. It may be pointed out that the petitioner is a firm registered under Section 185(1)(b) of the Act. For the assessment year 1974-75, regular assessment was made. In addition, the ITO raised a further demand on account of interest under Section 139(8) of the Act treating the petitioner firm as unregistered for the reason that whereas the return was due to be filed by the petitioner on 30th June, 1974, under Section 139(1) of the Act, it was actually filed on 13th September, 1974. Assessees application for the waiver of interest was rejected by the ITO. Its revision before the Commissioner of Income-tax was also dismissed. The said orders of the I.T. authorities are sought to be impugned in this petition on the sole ground that Expl. 2 to Sub-section (8) of Section 139 of the Act is ultra vires Article 14 of the Constitution.

2. The provisions of Sub-section (8) of Section 139 of the Act are