KILIKAR Vs. STO SPECIAL CIRCLE MATTANCHERRY

JUDGEMENT

(1.) These cases raise a common question, the validity of S.3 of the Kerala Surcharge on Taxes, Act 1957. They were beard together and a common judgment will suffice.

(2.) S.3 of the Kerala Surcharge on Taxes Act 1957, as it stands at present reads as follows:

(3.) Five contentions were urged on behalf of the assessees, They are: (1) S.3 should be considered as repealed by the Kerala General Sales Tax Act 1963, which came into force on 1-4-1963,