P. R. RAMACHANDRA MENON :-

Constitutional validity of sub-section (5A) of section 14 of the Act 15 of 1963 as amended by the Kerala Finance Bill, 2004, whereby the dealers having registered "under the Kerala General Sales Tax Act, 1963" and those having registered under "both the Kerala General Sales Tax and Central Sales Tax Acts" are required to pay a fee of Rs. 500 and Rs. 1,500, respectively, for the purpose of renewal of registration, is the basic issue involved herein.

The first petitioner, an association registered under the Travancore Cochin Literary, Scientific and Charitable Societies Registration Act 12 of 1958, is stated as representing the dealers/members, whose particulars have been given in exhibit P2. The second petitioner is stated as the Secretary of the first petitioner - association and a dealer/member as well. The third petitioner is one of the members of the first petitioner - association.

The writ petition was filed, challenging the proposed amendment vide Kerala Finance Bill, 2004, to have effect from April 1, 2004. Subsequently, the enactment came, when the petitioner got the writ petition amended by filing I.A. No. 12687 of 2005, challenging the co