DISTRICT REGISTRAR Vs. POPULAR AUTOMOBILES

JUDGEMENT

(1.) THE question is whether a duty at 4% should be levied on a transfer of immovable property effected by the first respondent on 23 51963 in the area of the Malom Panchayat by virtue of S. 66 (4) read with S. 71 of the Kerala Panchayats Act, 1960 (hereinafter called 'the Act' ).

(2.) THE first respondent moved a writ application O. P. No. 1509 of 1963 challenging such a levy and the writ application has been allowed by a learned judge of this Court holding that such a levy is not warranted and that the authorisation of such a levy would infringe Art. 14 of the Constitution of India. This appeal is by the State of Kerala and the district Registrar against that decision.

(3.) THE Panchayat in question, the Malom Panchayat, was reconstituted on 11 1962, and as indicated earlier the transfer in question was on 23 51963. In view of this we do not consider that reliance can be placed on the 5th schedule to the Act in support of the levy and the learned Advocate general who appeared for the appellants did not contend before us that notwithstanding the reconstitution of the Panchayat on 1-1-1962 the provision in Schedule. 5 of the Act which is a transitory provision to apply till the panchayat is reconstituted will be available for sustaining the levy.