BAR COUNCIL OF ANDHRA PRADESH Vs. STATE
LAWS(APH)-1992-3-18
HIGH COURT OF ANDHRA PRADESH
Decided on March 17,1992

BAR COUNCIL OF ANDHRA PRADESH Appellant
VERSUS
A.P.STATE Respondents

JUDGEMENT

Motilal B. Naik, J. - (1.)Writ Petition No. 13066 of 1987 is filed by the Bar Council of Andhra Pradesh represented by its Secretary. Writ Petition No. 13382 of 1987 is filed by the various employees' associations of the Andhra Pradesh High Court, represented by their Presidents. Writ Petition No. 14184 of 1987 is filed by the Nuclear Fuel Complex Employees' Association, Hyderabad, represented by its acting Secretary.
(2.)In all these writ petitions, the constitutional validity of the Andhra Pradesh Tax on Professions, Trades, Callings and Employment's Act, 1987 (for short, "the Act"), is questioned on the ground that the provisions of the Act offend articles 14 and 19(1) (g) of the Constitution of India. This apart, in Writ Petition No. 13382 of 1987 filed by the various employees' associations of the Andhra Pradesh High Court, it is contended that the High Court employees would not fall within the purview of the Act and, therefore, no profession tax could be levied or collected from them.
(3.)At the outset, the learned Government Pleader for commercial taxes has taken a preliminary objection that the writ petitions are not maintainable for the reason that no aggrieved person, i.e., the assessee, has directed filed the writ petition and, therefore, associations representing various categories cannot file the writ petitions.
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