By the Court.—In the writ petition, which has been admitted by an order passed the Division Bench on 6 August 2014, there is a challenge to the validity of Rule 73 of the U.P. Value Added Tax Rules, 2008 (Rules of 2008) on the ground that they are ultra vires the provisions of the U.P. Value Added Tax Act, 2008 (Act of 2008) and the Advocates Act, 1961 (Act of 1961) insofar as it permits persons who are not Advocates ‘to appear and represent’ before the authorities established under the Act of 2008. Besides challenging a circular dated 1 May 2013 of the Additional Commissioner, Commercial Tax, the petitioners have sought a mandamus to the respondents not to allow or permit any person other than an Advocate as defined under the Act of 1961 to practice, appear and represent any dealer before the authorities established under the Act of 2008. On 6 August 2014, when the petition was admitted by the Division Bench, the following interim order was passed:

“In the meantime, as an interim measure, we direct the respondents that no person whosoever, may be permitted to advertise in the Newspaper or any leaflet, inviting assesses for the purpose of filing of return or arguing before