PADMANABHA RAVI VARMA RAJA Vs. DY TAHSILDAR CHITTUR

JUDGEMENT

(1.) IN all these writ petitions, though the petitioners are different, the various provisions in the Kerala Land Tax Act, 1961, Act 13 of 1961, are attacked on the ground that they violate the fundamental rights guaranteed under Articles 14,19 and 31 of the Constitution.

(2.) THE exact grounds of attack raised by the petitioners will be adverted to later; but the background for the passing of the Act, which is under severe attack in these proceedings may be briefly indicated.

(3.) UNDER S. 2, the words "State of Kerala" were substituted for the words "State of Travancore- Cochin" occurring in the long title and preamble of the Travancore-Cochin Land Tax Act, 1955. Apart from certain other consequential amendments, in particular, S. 3 (2) provided that the Act applies to the whole of the State of Kerala. S.6 of the Amendment Act introduced S. 5A in the parent Act as follows: