B S RAUT Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) Since a common question of law arises in these six petitions, they have been grouped together by consent of parties for hearing and disposal and hence this common order.

(2.) The question is whether the petitioners-the civilian defence personnel-are the members of the Armed Forces of the Union as contemplated by section 27-A under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 ("Professional Tax Act" for short) and therefore, exempted from the liability to pay professional tax chargeable under section 3 of the Professional Tax Act. Section 27-A reads thus:

(3.) Writ Petition No. 303 of 1988, Writ Petition No. 1909 of 1988, Writ Petition No. 2937 of 1988 and Writ Petition No. 1424 of 1989 are by employees in the establishment of the Garrison Engineer, Military Engineering Services, Pulgaon. Writ Petition No. 511 of 1988 is on behalf of the employees in the Air Force establishment at Nagpur and Writ Petition No. 616 of 1989 is by employees in the Brigade of the Guards Regimental Centre, Kamptee. The petitioners fall under different categories like clerks, Superintendent, meter reader, electrician, driver, PA, Stenographer, librarian, storekeeper, Education Instructor, gestetner operator, painter, carpenter, draftsman, switch board attendant, senior mechanic, Pipe Fitter, Mazdoor, cook, Watchman, Savenger etc.