ESSA ISMAIL Vs. STATE OF KERALA

JUDGEMENT

(1.) THESE writ appeals are directed against the dismissal of 0. P, Nos. 2378 and 2379 of 1963 Writ Appeal No. 57 is from the decision in O. P. No. 2379 of 1963 and Writ Appeal No. 60 is from the decision in O. P. No 2378 of 1963. The common judgment for both the petitions reads as follows: in view of the decision reported in 1963 Ker LJ 1193: (AIR 1064 Ker 141) I dismiss the above petitions. "

(2.) THE sole question for determination is whether the Kerala Plantations (Additional Tax) Act, 1960, is ultra vires of Article 14 of the Constitution which provides that the State shall not deny to any person equality before the law or the equal protection of the laws within the territory of India. Thuttampara Planting Co. v. Tahsildar, Chittur, 1963 Ker LJ 1193: (AIR 1964 Ker 141) is to the effect that the statute does not violate Article 14 of the Constitution.

(3.) EVERY difference in treatment is not an act of discrimination. It is not the lack of uniformity but the absence of an intelligible differentia that offends the article and abregates the statute.