VELU PILLAI, J. : The petitioner in O. P. 674 of 1958 is the karnavan of a Moplah Marumakkathayam tarwad and the petitioner in O. P. 684 of 1959 was the karnavan of a Namboodiri Illom, and they seek to quash the assessments of their families under the Wealth Tax Act, 1957, hereinafter referred to as the Act. In doing so, they have challenged inter alia the constitutionality of the Act, as having been passed by Parliament without the requisite legislative power under Entry 86 of List I of the seventh schedule and in particular, the validity of the charging Section, S. 3, as violative of Article 14 of the Constitution. The former contention was repelled and the latter was accepted, by the judgment delivered by a division bench of this Court on the 21st July, 1961. On appeals preferred against that judgment by the Revenue, the Supreme Court set aside the judgment and remanded these and the other petitions which were all heard together. Of the two contentions formulated above, the first relating to the constitutionality of the Act in relation to Entry 86 was subsequently overruled by the Supreme Court in Banarasi Dass. v. Wealth Tax Officer, AIR 1965 SC 1387, and only the seco