PRATIRAKSHA MAZDOOR SANGH Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) RULE. Returnable forthwith. Respondents waive service. Heard respective parties in extenso.

(2.) A legal battle has been initiated at the instance of the petitioners, to get themselves equated with the persons falling in the definition of "member of the Forces" as defined under the Army Act, 1950, so as to get themselves included in the class of persons exempted under section 27-A of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 ("act" for short) from payment of professional-tax.

(3.) SINCE common questions of law arise in all the petitions, they were heard together and are being disposed of by this common judgment. FACTUAL MATRIX