CHANDRAMALAI ESTATES LTD Vs. STATE OF KERALA

JUDGEMENT

(1.) The short question arising for determination in these writ applications is whether the Kerala Plantations (Additional Tax) Act, 17 of 1960, (hereinafter called the Act) can be applied to the lands over which, it is alleged, the petitioners have a leasehold right, they having taken the lands on lease from the Government, who admittedly owns these lands. The arguments advanced are two fold. Firstly, it is suggested that by virtue of the provisions in the Act itself, it is clear that there is no intention whatever to impose the tax on Government lands and the Act is therefore not applicable to such lands. Secondly, it is urged , that it is a well known principle that unless there be an express provision or such that by necessary implication indicates a clear intention to tax the State it should not be assumed that there was any such intent.

(2.) These arguments have to be examined. But before I do so, I may refer to the relevant Sections of the Act. The preamble says that the purpose is the levy of an additional tax on 'plantations' in the State of Kerala. 'Plantation' is defined as land used for growing one or more of the following:-

(3.) Tax has been made payable by an 'assessee' and an 'assessee' has been defined as 'a person by whom plantation tax or any other sum of money is payable under the Act, and includes every person in respect of whom any proceeding under this Act has been taken for the assessment of plantation tax payable by him.' It has been made obligatory on every person by S.4 who on the first day of September, 1960, holds five acres or more in extent of plantations in the aggregate to furnish to the assessing authority so as to reach him before the 31st day of December, 1960, a return in the prescribed form and verified in the prescribed manner and containing such particulars as may be prescribed.