1. These nine Original Petitions arise out of nine separate assessments of the respective Petitioners for the financial year 1957-58 under the Travancore-Cochin Agricultural Income-tax Act, 22 of 1950 as amended

by Act 8 of 1957. By virtue of the amendment, the principal Act had been extended on 6-8-1957 to the whole of Kerala including the former Malabar District but with effect from the 1st April 1957. The Income-tax Officers concerned required the various Petitioners to include in their returns, their agricultural income derived from land situated in Malabar and received by them during their previous year, i.e. the year ending on 31-3-1957 or on any day anterior to it but within that year as the case may be. Now the former Malabar District was disintegrated from the Madras State and became part of Kerala only as and from 1-11-1956. The income of the 'previous year' directed to be returned as above and sought to be made liable comprised therefore to major extent or in whole, the income accrued and received in Malabar while still that area was not part of Kerala and that by force of later Kerala Legislation. This, according to the Petitioners was not allowable. The comm