Judgment

RAGHUBAR DAYAL, J. : These are three petitions under Art. 32 of the Constitution by the Karimtharuvi Tea Estates Ltd., Kottayam and one of its directors and members praying for a declaration that the Agricultural Income Tax (Amendment) Act, 1961 (Act IX of 1961), hereinafter called the Amendment Act, enacted by the Kerala State Legislature, is null and void and that the State s power to tax income from tea to agricultural income-tax is limited to taking 60% of the income computed for the purpose of the Indian Incometax Act (hereinafter referred to as the Income-tax Act) as if it were income derived from business and for the issue of appropriate order to the respondents viz, the State of Kerala, the Assistant Commissioner of Agricultural Income-tax, Kottayam, and Deputy Commissioner of Agricultural Income-tax, Quilon, restraining them, their agents and servants from enforcing or acting upon the provisions of the aforesaid Amendment Act against the petitioner company.

2. The Karimtharuvi Tea Estates Ltd., Kottayam, Petitioner No. 1, hereinafter called the petitioner, are the owners and managers of the Karimtharuvi and the Penshurst Tea Estates situate at Peermade in Kerala S