KUNHAMMAD HAJI Vs. AGRICULTURAL INCOME-TAX OFFICER, VAYITHIRI

JUDGEMENT

(1.) This petition under Articles 226 and 227 of the Constitution challenges the validity of Ext. P. 3 dated 10-3-1959, an order of assessment under the Madras Plantations Agricultural income tax Act, 1955. The assessment year concerned is 1957-58. The accounting period covered by the assessment is a period prior to the formation of Kerala on 1-11-1956, namely, 1-4-1956 to 31-10-1956.

(2.) The Madras Plantations Agricultural Income tax Act, 1955, continued to be in force in the Malabar area of the State after the formation of the Kerala State, as a result of section 119 of the States Reorganisation Act, 1956. The Travancore-Cochin Agricultural income tax Act, 1950, was extended to the Malabar area of the State by the Travancore-Cochin Agricultural income tax (Amendment) Act, 1957, with effect from 1-4-1957. Section 3(i) of the amending Act changed the name of the Travancore-Cochin Agricultural income tax Act, 1950, to Agricultural income tax Act, 1950 and section 15 of that Act repealed the Madras Plantations Agricultural income tax Act, 1955, in the following terms:

(3.) In 1958 KLT 1144 = 1958 K.L.J. 1286, a Full Bench of this Court held that the income derived from lands in Malabar prior to the formation of Kerala on 1-11-1956 cannot be the subject of a levy under the Agricultural income tax Act, 1950. The decision necessitated legislative interference and Ordinance No. 1 of 1959 was promulgated by the Governor of Kerala with effect from 1-4-1957. The Ordinance has since been replaced by an Act, the Madras Plantations Agricultural income tax (Revival) Act, 1959 also with effect from 1-4-1957.