KHANDIGE SHAM BHAT K KRISHNA BHATTA Vs. AGRICULTURAL INCOME TAX OFFICER KASARAGOD:AGRICULTURAL INCOME TAX OFFICER KASARAGOD

JUDGEMENT

(1.) THE following Judgment of the court was delivered by:

(2.) THESE two petitions filed under Art. 32 of the Constitution by different parties are directed against the Agricultural Income-tax Officer, Kasaragod, and the State of Kerala, for a declaration that s, 2A of the Kerala Agricultural Income-tax Act, 1950, as amended by Kerala Act 11 of 1959, (hereinafter referred to as the Act) is constitutionally void and for quashing the orders of assessment made by the first respondent pursuant to the said provision

(3.) LEARNED Additional Solicitor General, on the other hand, seeks to sustain the assessment on the ground that the classification was based on historical reasons, that on the face of the Act all the assessees falling within the class to which s.2A applies are treated alike, that the State is entitled to adopt one of the many modes available for ascertaining the rate, that whatever basis is adopted for ascertaining the rate there is bound to be some hard cases and that circumstance cannot conceivable affect the validity of the law.