JAGDISH SAHAI, J. :- These are five connected writ petitions in which vires of the Uttar Pradesh Vritti, Vyapar, Ajivika Aur Sevayojan Kar Adhiniyam, 1965 (hereinafter referred to as the Adhiniyam), passed by the Uttar Pradesh Legislature has been challenged on the ground that the same is unconstitutional.

2. The preamble of the Adhiniyam reads:

"An Act to provide for the levy of a tax on professions, trades, callings and employments in Uttar Pradesh." The entry relied upon by the State in No. 60 of the Second List of the Seventh Schedule of the Constitution of India which reads:

"Taxes on professions, trades, callings and employments."

The Adhiniyam has got 24 sections. Cl. (6) of Section 2 of the Adhiniyam defines a 'person' and Cl. (12) defines the 'total gross income'. Those provisions are reproduced below :-

"2 (6) 'person' includes a Hindu undivided family, company, an incorporated body, a firm, a society or any other association of persons;

x x x x

(12) 'total gross income' means the aggregate of income accruing or arising to a person within the State from any profession, trade, calling other than agriculture or employment and includes the value of any perquisite or prof