M.Katju, J. - (1.) This writ petition has been filed for a writ of certiorari to quash the impugned circular dated March 8, 1994, annexure 1, to the petition. Heard learned counsel for the parties.
(2.) Petitioner No. 1 is a registered body representing the Moradabad Chartered Accountants. Petitioner No. 2 is a practicing advocate on the tax side at the Allahabad High Court.
(3.) The petitioners have filed this petition as a public interest litigation on behalf of the professional people who render services, e.g., lawyers, chartered accountants, legal advisers, doctors, engineers, architects, consultants, etc., who receive payment from persons who need their services and pay remuneration to them.;