KESAVAN VADHYAN NAMBOODRI Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner is said to be a karnavan of a very ancient and premier Namboodiri family in the erstwhile State of Cochin. This State was integrated with the erstwhile State of Travancore; and the United State of Travancore and Cochin was formed with effect from the first day of July, 1949 as per a covenant entered into between the Ruler of these two States. Subsequently this integrated State came to be known as the State of Travancore Cochin, and became one of the States in Part B of the I Schedule to the Constitution. As result of the States Reorganisation Act, 1956, the State of Travancore Cochin ceased to exist; and the State of Kerala was formed consisting of a major part of the State of Travancore Cochin and what was known as the Malabar District of the former State of Madras. Kerala State was formed with effect from 1-11-1956.

(2.) The learned counsel for the petitioner does not press his contention that the Land Tax Act of 1961 is unconstitutional, in view of the fact that this Act was included in the Ninth Schedule of the Constitution by the Constitution (Seventeenth amendment) Act, 1964, and the constitutional validity of this amendment was upheld by the Supreme Court in Sajjan Singh v. State of Rajasthan, AIR 1965 SC 845 . Two contentions alone are pressed by the learned counsel and they are.

(3.) In support of the first contention, the learned counsel relied on Art.295(1)(b) of the Constitution, and argued that the Kerala State being a successor of the erstwhile State of Cochin is bound by the grants given by the Maharaja of Cochin, and that Kerala State has no power by legislation or otherwise to impose a tax on lands given to the petitioner's Mana free of tax by the Cochin Maharaja. This contention cannot stand for reasons more than one. The Settlement Proclamation of 1905 shows that its purport was to have a revised and complete revenue settlement of all lands in the State, including lands held under concessional tenures or as tax free conditionally or absolutely. The lands given to the petitioner's Mana by the Maharaja of Cochin as free of tax were settled under the Settlement Proclamation of 1905 and the Mana was given title deeds in accordance with the said Proclamation and the Rules made thereunder. Thereafter, it is not possible for the petitioner to contend that these lands are being held under the original grants.