T. Desai, J. B. Dadachanji, O. C. Mathur, Ravindar Narain, for the petitioners.
237 to 239 of 61.
V. Viswanatha Sastri and V. A. S. Muhammed,for the respondents.
The companypany was assessed to agricultural income tax under 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, with respect to its income derived from its rubber plantations in the accounting years 1950, 1951 and 1952, companyresponding to the assessment years 1951 1952, 1952 53 and 1953 54.
The assessing authority did number deduct the expenses incurred in the upkeep and maintenance of the imma ture rubber plants in the assessment of the income for the assessment year 1953 54, but allowed it in the assessment with respect to the other two years.
The companypany came to this Court against the order of the High Court and this Court held, by its judgment dated December 15, 1960 The Travancore Rubber and Tea Co. Ltd. v. The Commissioner of Agricultural Income tax, Kerala 1 that such expenses were allowable under s. 5 j of the Agricultural Income tax Act in companyputing the assessable income.
32 of the Constitution of India for enforcement of Fundamental Rights.
ORIGINAL JURISDICTION Petitions Nos.
The Judgment of the Court was delivered by RAGHUBAR.DAYAL,J. The Travancore Rubber and Tea Co., Ltd., hereinafter called the companypany, and one of Its directors and members, have filed these petitions praying for a declaration that the Agricultural Income Tax Amendment Act, 1961 Act IX of 1961 , hereinafter called the Amendment Act, enacted by the Kerala State Legislature, is null and void and for the issue of appropriate orders to the respondents viz.,
Thereafter, the Governor of Kerala State promulgated an ordinance which was subsequently repealed by the Amendment Act of 1961.
The business of the companypany companysists of owning and managing rubber and tea estates situate in Kerala State.
November 1.
The High companyrt decided against the companypany holding that such expenditure was number to be deducted in companyputing the agricultural income.
At the request of the Income tax Department and of the companypany, cases were referred to the High Court of Kerala in accordance with s. 60 of the Agricultural Income tax Act.
Petition under Art.
The Amendment Act was deemed to have companye into effect from April 1, 1951.
the State of Kerala and the Assistant Commissioner of Agricultural Income tax, Kottayam, restraining them, their agents and servants from enforcing or acting upon the provisions of the aforesaid Amendment Act against the companypany and for refund of tax illegally assessed and companylected from the companypany.
