MUHAMMED KUNHI Vs. THASILDAR HOSDURG

JUDGEMENT

(1.) These writ applications arise out of attempts made to collect, what is called 'basic tax' in the Kerala Land Tax Act, 1961, (hereinafter referred to 'the Act') from the petitioners. Various contentions have been raised in these writ applications. But we consider it unnecessary to deal with all those questions because we feel that the cases can be disposed of on the basis of non compliance with two sections of the Act.

(2.) By S.5 which is the charging section, a tax called 'basic tax' on all lands, of whatever description and held under whatever tenure situate in the areas mentioned in that section has been imposed on the landholder of that land. The rate of tax is specified under S.6 the relevant sub-sections of which omitting the provisos and the explanations read as follows:-

(3.) In regard to unsurveyed lands, there is a specific provision, S.7 which runs thus: