These writ petitions are filed challenging the constitutional validity of Section 76 of the Kerala Court-fees and Suits Valuation Act, 1959 (Kerala Act X of 1960), hereinafter “the CF Act”, for short, and the notification issued by the Government of Kerala as per S.R.O.No.226/2002 published in the Kerala Gazette Extra-ordinary No.420 dated 5-4-2002, by which, the Government authorized levy of additional court-fee in exercise of power under sub-section (1) of Section 76 of the CF Act. After the issuance of the aforesaid Notification, the Chairman of the Sales Tax Appellate Tribunal issued a circular, which is also under challenge.

2. The petitioners are assesses under the Commercial Tax Laws, to writ, the Central Sales Tax Act, the Kerala General Sales Tax act or the value Added Tax Act. As against assessment orders and allied matters, they have statutory remedies by way of appeal to the Appellate Authorities or the Tribunals, as the case may be, as are constituted under the said enactments.

3. Section 76 of the CF Act reads as follows:

“76. Legal Benefit Fund. – (1) Notwithstanding anything contained in this Act or any other law for the time being in force, it shall be com