ORDER :- In all these writ petitions, though the petitioners are different, the various provisions in the Kerala Land Tax Act, 1961, Act 13 of 1961, are attacked on the ground that they violate the fundamental rights guaranteed under Articles 14, 19 and 31 of the Constitution.

2. The exact grounds of attack raised by the petitioners will be adverted to later; but the background for the passing of the Act, which is under severe attack in these proceedings may be briefly indicated.

3. Prior to the formation of the Kerala State on 1-11-1956, the Travancore Cochin legislature had passed the Travancore Cochin Land Tax Act, 1955, Act XV of 1955, purporting to provide for the levy of a low and uniform rate of basic tax on all lands in the State of Travancore-Cochin. That Act came into force on 1st day or April 1956, in accordance with the Notification issued by the Travancore Cochin Government, under Section 1(3) of the said Act. Broadly, the Act purported to provide tor levy of a low and uniform rate of basic tax on all lands in the State of Travancore-Cochin. The expression "basic tax" was defined in Section 2(i) as the tax imposed under the provisions of the said Act.

Under Section 3, it was provided that notwithstanding anything in any statute, grant, deed or other transaction, the arrangement made for the levy of basic tax shall be deemed inter alia to be a general revenue settlement of the State. Section 4 provided that subject to the provisions of the Act, there shall be charged and levied in respect of all lands in the State, of whatever description and held under whatever tenure, a uniform rate of tax to be called the basic tax. Under Section 5(1) of the Act the basic tax charged and levied under Section 4 shall be at the rate of three pies per cent of land per annum. Section 7 declared that the Act was not applicable to lands held or leased by the Government or any land or class of lands which the Government may, by notification in the gazette, either wholly or partially, exempt from the provisions of the Statute. Section 14 related to bar of suits as against Government in any Civil Court, in respect of anything done or any order passed under the Act. Section 16 gave powers to the Government to make rules for carrying into effect the provisions of the Statute.

4. On the formation of the Kerala State, the area commonly known as the Malabar area, which formed part of the Madras State, became part of the Kerala State. That Kerala legislature passed the Travancore Cochin Land Tax (Amendment) Act, 1957, Act X of 1957, and the same was published in the State Gazette on 6th August, 1957. The preamble to this Act stated that it was deemed necessary to apply the basic land tax system to the whole State of Kerala and to amend the Travancore Cochin Land lax Act, 1955 for the purposes mentioned in the Amendment Act. By virtue of the powers conferred under Section 1(2), the State Government issued the necessary notification in the Gazette bringing into force the provisions of the Travancore Cochin Land Tax Act, 1955, as amended by Kerala Act 10 of 1957 with effect from 1st September, 1957.

5. Under Section 2, the words "State of Kerala" were substituted for the words "State of Travancore-Cochin" occurring in the long title and preamble of the Travancore Cochin Land Tax Act, 1955. Apart from certain other consequential amendments, in particular Section 3(2) provided that the Act applies to the whole of the State of Kerala, Section 6 of the Amendment Act introduced Section 5A in the parent Act as follows :

"5A. Provisional assessment of basic tax in the case of unsurveyed land :- (1) It shall be competent for the Government to make a provisional assessment of the basic tax payable by a person in respect of the lands held by him and which have not been surveyed by the Government and upon such assessment such person shall be liable to pay the amount covered in the provisional assessment.

(2) The Government after conducting a survey of the lands re

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