(1) THESE appeals are preferred by the Revenue against the judgment of the Madras High Court declaring sub-section (3) of Section 140-A of the Income Tax Act as void on the ground that it is violative of Article 19(1)(f) of the Constitution of India. The said judgment has been disagreed to by almost all the High Courts in the country including the A.P. High Court in Kashi Ram v. ITO, Karnataka High Court in K. Sampangirama Raju v. Vth ITO, Bombay High Court in CIT v. J. Pitambardas & Co, and the Kerala High Court in Mary Issac v. Inspecting Asstt. Commr. We agree with the reasoning given by A.P., Karnataka, Bombay and Kerala High Courts and disagree with the reasoning and conclusions arrived at in the judgment under appeal. Since the provision has been repealed long ago, we do not think it necessary to say more on the subject except to say that these appeals are allowed and the judgment of the High Court is set aside. No costs.