STATE OF KERALA Vs. ALEX GEORGE

JUDGEMENT

(1.) THIS batch of civil appeals by special leave against the judgment and order of the Kerala High Court dated 28.8.1998 raises the question as to the true scope and operation of section 1(2) of the Kerala Finance Act, 18 of 1987 substituting schedule-l to the Kerala Plantations Tax Act, 1960 w.e.f. 1.7.1987.

(2.) SINCE the aforestated question arises in all the civil appeals, the same are taken up together and disposed of by this common judgment.

(3.) MR. Jayant Bhushan, learned senior advocate appearing on behalf of the assessees, submitted that under section 3(1) of the said 1960 Act, exigibility to tax was with reference to the extent of the lands comprised in the plantation as on the first day of each financial year; that under section 3(2), the tax assessed is payable for each financial year till the extent of the holding is revised; that such revised tax is payable only from the financial year immediately following the revision and consequently, it was urged, that, the revised rates could apply from the assessment year 1988-89. It was urged that the scheme of the said Act rules out two assessments during the same year. In this connection, it was pointed out that the assessing authority has demanded the said tax at the rate of Rs.130/- per hectare for the period 1.4.1987 to 30.6.1987 and at the rate of Rs.350/- per hectare for the period 1.7.1987 to 31.3.1988 which indicated that the assessees were assessed twice during the same year which was not permissible under the said Act. In the circumstances, it was urged, that, no interference was called for as there was no merit in the civil appeals.