1. The petitioner is a dealer in radios and electrical goods. It was assessed to sales-tax for the year 1963-64 by Ext. P1 order and the sales tax payable by it was fixed at Rs. 64,546-97 and on this surcharge at 5 % was levied. It is admitted that the turnover of the petitioner exceeded Rs. 30,000/-and the question for consideration is whether the levy of surcharge is valid. Petitioner's counsel contended that the Kerala Surcharge on Taxes Act, 1957, Act XI of 1957, hereinafter called the Act, is invalid for the reason that the State Legislature had no power to enact the same and therefore the imposition of surcharge in pursuance to the provisions of the Act is unauthorised.

2. The only question for consideration, therefore is whether the State Legislature had power to enact the Act. Petitioner's counsel contended that the only entry which may possibly justify this legislation is Entry 54 in List II in the seventh Schedule to the Constitution but that that Entry would not take in a levy like the one in question. S.3 of the Act provides as follows:

"(1) The tax payable under the Travancore-Cochin General Sales Tax Act, 1125 or the Madras General Sales Tax Act, 1939 shall