HARRISONS MALAYALAM LTD Vs. STATE OF KERALA

JUDGEMENT

(1.) THE common issue involved in these cases is whether the amendment introduced by the Kerala Finance Act, 1987, to the Kerala Plantation Tax Act, 1960, would be applicable to the assessment for the year 1987-88 under the said Act. OP Nos. 1768, 2584, 2628, 2715, 2996, 3610, 4427, 6139, 6686 and 6821 of 1988 were filed by assessees contending that the amendment introduced by the Finance Act, 1987, by which the rate of tax was enhanced, would be applicable only from the asst. yr. 1988-89. By a common judgment dt. 21st Oct., 1988, Sukumaran, J. dismissed all the original petitions rejecting the contentions of the assessees. W.A. Nos. 771, 804, 809, 810, 843, 844, 885 and 950 of 1989 are filed by the assessee against the above judgment. W.A. Nos. 550, 772 and 811 of 1989 are filed by petitioners in OP Nos. 10355/88 and 5662 and 5679 of 1989 respectively. These writ petitions were dismissed by the same learned Judge, following the common judgment in OP No. 1768/88 and connected cases.

(2.) WA 148/94 is at the instance of the State against the judgment in OP 1701/88. The above original petition filed by the assessee has been allowed by another learned single Judge, Pareed Pillai, J. as he then was, holding that the amendment cannot have effect for the asst. yr. 1987-88. The judgment in the original petition is reported as Pambra Coffee Plantations vs. Tahsildar 1991 (2) KLT 833. The above judgment was followed by T.L. Viswanatha Iyer, J. in OP 3330/93. WA 137/94 is filed by the State against the judgment in OP 3330/93. After noting the conflict of decisions as mentioned above, learned single Judge referred OP Nos. 10413/88 and 308/89 for consideration of a larger Bench. The remaining writ petitions were posted along with the writ appeals for being heard by a Bench.

(3.) KERALA Plantation Tax Act, 1960 (hereinafter referred to as 'the Act') provided for the levy of an additional tax on plantations in the State of Kerala. Sec. 3 of the Act which is the charging section, reads as follows: