n. misra solicitor general of india and a. g. pudissary for the respondent.
the assessment is made at the rate of 75 per cent of their total income.
b. pai o. c. mathur d. n. misra j. b. dadachanji and ravinder narain for the petitioners.
2 and 9 of 1971.
original jurisdiction writ petitions number.
the judgment of the companyrt was delivered by dwivedi j. the two petitioners have been assessed to agricultural income tax by the state of kerala under the agricultural incometax act 1950 hereinafter called the act as amended by the agricultural income tax amendment act 1970.
they challenge the assessment on the ground that s. 2 hh and kk and clauses 2 and 3 of part i to the schedule of the kerala agricultural income tax amendment act 1970 are violative of art.
