ORDER :- In all these eleven writ petitions, the common question that arises for consideration is as to whether the levy of land cess under the provisions of the Madras District Boards Act, 1920, Madras Act 14 of 1920, as amended by the Madras District Boards (Amendment) Act, 1957, Kerala Act 4 of 1958, is valid and could be sustained.

2. There are also, no doubt, some special points raised in some of these writ petitions; and I will advert to them, after I consider the main grounds of attack that have been made regarding the validity of Kerala Act 4 of 1958. According to the petitioners, the levy of land cess at a uniform rate, irrespective of the quality of the lands, is illegal, discriminatory and void and therefore, Kerala Act 4 of 1958 is an invalid piece of legislation. On the other hand, the learned Advocate General, appearing for the State, has sustained the levy under the Act, in question, as a levy which is within the competence of the State Legislature and that the Act is a valid piece of Legislation.

3. In order to appreciate the contentions of learned counsel appearing in the various petitions, as well of the learned Advocate General, who has appeared on behalf of the St

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