JUDGMENT

Syed Shah Mohammed Quadri, J.-This appeal arises from the judgment and order of a Division Bench of the High Court of Kerala at Ernakulam upholding the constitutional validity of Section 4(2) read with Section 2(d) of the Kerala Fishermen s Welfare Fund Act, 1985 (Act 30 of 1985) (as amended by Act 15 of 1987) (for short, the Act ) in O.P. No. 19806 of 1995 and the batch by the common judgment dated August 22/23, 1996.

2. On September 25, 1997 when this appeal came up for hearing before a Bench of two learned Judges of this Court, it was noticed that a Bench of three learned Judges of this Court in Gasket Radiators Pvt. Ltd. v. Employees State Insurance Corporation & Anr. (1985(2) SCC 68) had taken the view that any contribution imposed by State Legislation under Entry 23 of the Concurrent List would not amount to either tax or fee, which was relied upon by the respondent-State and that the appellant placed reliance on decisions ofthe Constitution Bench of this Court in The Corporation of Calcutta & Anr. v. Liberty Cinema (AIR 1965 SC 1107) and M/s. Hoechst Pharmaceuticals Ltd. & Anr. v. State of Bihar & Ors. (AIR 1983 SC 1019). It was submitted that compulsory impost coul