Judgment

SUBBA RAO, J. : These two petitions filed under Art. 32 of the Constitution by different parties are directed against the Agricultural Income-tax Officer, Kasaragod, and the State of Kerala, for a declaration that S. 2A of the Kerala Agricultural Income-tax Act 1950, as amended by Kerala Act 11 of 1959, (hereinafter referred to as the Act) is constitutionally void and for quashing the orders of assessment made by the first respondent pursuant to the said provision.

2. As it is common case that the decision in the first petition would govern the second one, it would suffice if the facts in the first petition were given.

3. Kasaragod Taluk wherein the agricultural lands of the petitioner s family are situate, formed part of the district of South Kanara in the Madras State. Under the State Reorganization Act, 1956 (Central Act 37 of 1956) the Kerala State comprising the following territories as formed: (a) the territories of the existing State of Travancore Cochin, excluding the territories transferred to the State of Madras by S. 4; and (b)the territories comprised in (i)Malabar District, excluding the islands of Laccadive and Minicoy, and (ii) Kasaragod Taluk of South Kanara District. Under the Act the territories comprised in Kasaragod Taluk of south kanara District and the District of Malabar in the Madras State were constituted into a separate district known as the Malabar District in the State of Kerala. For convenience of reference we shall hereinafter describe the territories carved out of the Madras State as Madras area and the rest as T-C area. After the formation of the State of Kerala on November 1, 1956, the laws in force in the State of Madras were continued in the Madras area and those in force in the Travancore-Cochin State were continued in the T-C area. In the T-C area agricultural income was liable to tax under the Travancore Cochin Agricultural Income-tax Act (22 of 1950) which came into force on April 1, 1951. After the formation of the Kerala State, the Legislature of that State enacted the Travancore-Cochin Agricultural Income-Tax (Amendment) Act, 1957, whereunder the earlier Act of 1950 was extended to the Madras area with appropriate amendments. Under the said Act agricultural income derived from lends situated throughout the State of Kerala became assessable with effect from assessment year 1957-58. Pursuant to the provisions of that Act the Income-tax authorities started proceedings to asses the income derived from lands situated in the Madras area for the year 1957-58. On a petition filed by some of the assesses, the Kerala High Court held that the State of Kerala had no authority to levy tax on agricultural income which accrued before November 1,1956, from lands situated in the Madras area and that the assessments for 1957-58 were not sustainable under the Act even in respect of income which arose after November 1, 1956, on the ground that the previous year, as defined under the Act, was a period of twelve months ending on March 31, preceding the year for which assessment was to be made. The result of the decision was that agricultural income derived from lands in the Madras area was not liable to tax for the assessment year 1957-58, whereas similar income from agricultural lands situated in the T-C area was liable to tax indeed, the income accrued between November 1, 1956 and March 31,1957, i.e., the income accrued after the Madras area became part of the Kerala State, also could not be taxed. To remedy the situation brought about by historical reasons in the two geographical parts of the Kerala State, the Government of Kerala promulgated on January 12, 1959 the Agricultural Income-Tax (Amendment) ordinance II of 1959. Subsequently the Kerala Legislature passed the Agricultural Income-tax (Amendment) Act 11 of 1959 replacing the earlier ordinance, hereinafter called the Amending Act.

4. Before the Amending Act was passed the petitioner, who has lands in different villages in Kasaragod Taluk, sub