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31. I might, however, refer to the preliminary objection taken by the Additional Advocate-General that the petition is not maintainable because the petitioner has not alleged that his turnover exceeds Rs. 40,000 so as to make him liable to pay tax. It is true that this is so, but the petitioner is indulging in a running business whose turnover is not fixed but is liable to increase or decrease and, therefore, if the petitioner believes that he may have to pay tax if his turnover increases, there is undoubtedly an immediate threat to his right for which he can file a writ before this court. In view, however, of our finding that Section 4 is intra vires, it is not necessary to go into the merits of the preliminary objection any further.