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 D