AHAMMAD HAJI Vs. STATE OF KERALA

JUDGEMENT

(1.) This petition was heard along with O. P. Nos. 2700 and 2849 of 1962. A copy of our judgment in those petitions will be appended to this judgment and treated as part of it.

(2.) The only further question urged in this petition relates to S.9(2) of the Agricultural Income Tax Act, 1950. The relevant portion of that sub-section reads as follows:

(3.) The Travancore Cochin Agricultural Income Tax Act, 1950, was renamed the Agricultural Income Tax Act, 1950, and extended to the whole of the State of Kerala on 1st April 1957. This was done by the Travancore Cochin Agricultural Income Tax (Amendment) Act, 1957.