Judgment

DWIVEDI, J.:- The two petitioners have been assessed to agricultural income-tax by the State of Kerala under the Agricultural Income-tax Act, 1950 (hereinafter called the Act) as amended by the Agricultural Income-tax (Amendment) Act, 1970. The assessment is made at the rate of 75 per cent of their total income. They challenge the assessment on the ground that Section 2 (hh) and (kk) and clauses (2) and (3) of Part 1 to the Schedule of the Kerala Agricultural Income-tax (Amendment) Act, 1970 are violative of Art. 14 of the Constitution.

2. It will facilitate appreciation of the facts and the constitutional question in this case if the taxing provisions are noticed at this stage.

3. The Agricultural Income-tax Act was passed in 1950. In the beginning the Act was known as the Travancore-Cochin Agricultural Income-tax Act. Later as a result of the State s reorganisation the Act was renamed simply as Agricultural Income-tax Act, 1950. According to the preamble the Act was made to provide for levy of tax on agricultural income in the State of Kerala. Till the Amending Act of 1970, all companies were liable to pay tax according to their total income. The tax is chargeable under Sec