Radhakrishnan, Ag. C.J.

Common question arises for consideration in all these cases, hence we are disposing of the same by a common judgment.

2. Legislative competence of the State in empowering the Government to levy additional court fee in respect of appeals or revisions to the Tribunals and appellate authorities under section 76(1) of the Kerala Court Fees and Suits Valuation Act, 1959 was questioned before the learned single Judge without success. Though appeal was preferred against the various findings of the learned single Judge including the findings regarding legislative competence of the State to impose such a levy, learned counsel appearing for the appellant did not dispute the legislative competence of the State to levy the fee as per section 76 of the Court Fees Act.

3. Counsel for the appellant Sri. A.K. Jayasankar however, contended that imposition of levy by the State Government in exercise of the powers conferred under sub-section (1) of section 76 of the Court Fees Act vide SRO.No.226/02, is disproportionately, high which partakes the character of a tax, which the State Government cannot levy as per scheme of the Constitution. Reliance was placed on the de