CARDAMOM PLANTERS ASSOCIATION BODINAYAKANNUR Vs. DEPUTY COMMISSIONER OF SALES TAX LAW BOARD OF REVENUE TAXES ERNAKULAM

JUDGEMENT

(1.) M/s. Cardamom Planters' Association, Bodinayakanur, (hereinafter referred to as 'the society') appeals from orders of the Kerala High Court upholding its liability to the levy of surcharge under the Kerala (Surcharge on Taxes) Act, 1957, as amended in 1970.

(2.) The Kerala General Sales Tax Act, 1963, imposes sales tax on every dealer whose total turnover for any year exceeds a specific sum. The sum prescribed was initially Rs. 10,000 but was gradually stepped up to Rs. 20,000/- in 1971, Rs. 25,000 in 1976, Rs. 35,000 in 1980, Rs. 50,000 in 1981, Rs. 75,000 in 1982 and Rs. 1 lakh in 1984. The expressions 'dealer', 'taxable turnover,' 'total turnover' and 'turnover' are defined in Section 2 of the Act. The relevant portions of these definitions read as follows: Section 2(viii)

(3.) In 1957, the Kerala Legislature introduced a surcharge on sales tax. S. 3 of the Kerala Surcharge on Taxes Act, 1957 reads as follows: