LAWS(KER)-1988-10-46

BHAGAVATHY TEA ESTATES LIMITED Vs. STATE OF KERALA

Decided On October 21, 1988
BHAGAVATHY TEA ESTATES LTD. Appellant
V/S
STATE OF KERALA Respondents

JUDGEMENT

(1.) PLANTATIONS in Kerala play a prominent role in the economy of the State. Many are the tales of thrill behind the pioneering operations of this organised agricultural activity. Even when a revolutionary land reform passed along the social life of the State in a steam-roller manner, plantations were spared. Whether it be the aromatic cardamom in the higher planes or the tea bushes with the sprinkling of colourful leaf-gatherers, or the coffee plants with their inimitable blooms and berries or the rubber trees arrayed as if in an Army parade, they elicit the appreciation of all who pass by. When many a rural tyrant had his wings clipped off, the planter soared high with a spirited profit-earning spree. Naturally, this boundless contiguity of greenery attracted the attention of administrators including the tax-gatherers.

(2.) PLANTATION tax was imposed in the State by the Kerala PLANTATION Tax Act, 1960 (Act 17 of 1960).

(3.) THERE was obvious paucity of time, for a leisurely presentation of the budget and a detailed discussion thereon. That is evident from the Budget Speech of the Minister of Finance presented later on June 5, 1987. The relevant portion reads :