(1.) These five petitions raise a common question relating to the levy of the surcharge under S.3(1) of the Kerala Surcharge on Taxes Act, 1957. That sub-s.(omitting the proviso thereto) reads as follows:
(2.) The Act came into force on 1-9-1957. The question for consideration is whether the surcharge can be levied on the sales tax in respect of transactions which occurred in 1956-57 (1-4-1956 to 31-3-1957) i. e., prior to the date on which the Act came into force.
(3.) It is conceded that the Act has no retroactive operation. The contention on behalf of the State is that the surcharge is on the sales tax "payable," that no sales tax becomes "payable" until assessed and demanded, that the assessments in all the five cases were subsequent to 1-9-1957, and that as a result the surcharge levied is valid and has to be sustained.