C. Mathur and Ravinder Narain, for petitioners.
The Agricultural Income tax Act, 1950 originally the Travancore Cochin Agricultural Income tax Act XXII of 1950, amended as the Agricultural Income tax Act, 1950 by Act VIII of 1957 of the Kerala Legislature , hereinafter called the Agricultural Income tax Act, has been in force in the State of Kerala during the assessment years 1958 59, 1959 60 and 1960 61 for which the accounting years of the petitioner were 1957, 1958 and 1959 ending on December 31 of each year.,
The petitioner was assessed to agricultural income tax under the provisions of the Agricultural Income tax Act during those years.
C. Setalvad, Attorney General for India, C.K. Daphtary , Solicitor General of India, S. T. Desai, Vellapaly, J. B. Dadachanji, 0.
P. G. Nambiar, Advoeate General for the State of Kerala, A. V. Viswanatha Sastri and V. A. Seyid Muhammed, for respondents.
1, hereinafter called the petitioner, are the owners and managers of the Karimtharuvi and the Penshurst Tea Estates situate at Peermade in Kerala State.
234 to 236 of 1961.
32 of the Constitution of India for enforcement of Fundamental Rights.
November 1.
ORIGINAL JURISDICTION Petitions Nos.
The judgment of the Court was delivered by RAGHUBAR DAYAL, J. These are three petitions under Art.
The petitioner filed appeals against the three assessment orders dated August 12, 1960, for assessment years 1958 59 and 1959 60 and dated October 11, 1960, for assessment year 1960 61, before the Deputy Commissioner of Agricultural Income tax, Quilon.
The Karimtharuvi Tea Estates Ltd., Kottayam, petitioner No.
IX of 1961 , hereinafter called the Amendment Act, enacted by the Kerala State Legislature, is null and void and that the States power to tax income from tea to agricultural income tax is limited to taking 60 of the income companyputed for the purpose of the Indian Income tax Act hereinafter referred to as the Income tax Act as if it were income derived from business and for the issue of appropriate orders to the respondents viz.,
Petition under Art.
32 of the Constitution by the Karimtharuvi Tea Estates Ltd., Kottayam and one of its directors and members praying for a declaration that the Agricultural Income Tax Amendment Act, 1961 Ker.
the State of Kerala, the Assistant Commissioner of Agricultural Income tax, Kottayam, and the Deputy Commissioner of Agricultural Income tax, Quilon, restraining them, their agents and servants from enforcing or acting upon the provisions of the aforesaid Amendment Act against the petitioner companypany.
