V. Padmanabha Ravi Varma Raja vs Deputy Tahsildar Chittur

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

1962 Supreme(Ker) 225

C.A.VAIDIALINGAM
V. Padmanabha Ravi Varma Raja – Appellant
Versus
Deputy Tahsildar Chittur – Respondent

Advocates:
In O. P. No. 831/61.
C.K. Viswanatha Iyer, for Petitioner;
O.P. No.874/61.
T. Chandrasekhara Menon, for Petitioner;
O.P. No.1199/61
A. Madhava Prabhu, for Petitioner;
O.P. No. 1664/61
K. Kuttikrishna Menon and A.P. Chandrasekharan, for Petitioner;
O.P. No. 1927/61
T. Narayanan Nambiar and T. Karunakaran Nambiar, for Petitioner;
O.P. No. 2196/61
K.V. Surianarayana Iyer and T.L Viswanatha Iyer, for Petitioner;
O.P. No. 2874/61
V. Bhaskaran Nambiar and C.R. Natarajan, for Petitioner;
O.P. No. 3171/61
K. Mohammed Naha and Smt. T.M. Jamila Beevi, for Petitioner;
O.P. 3371/61
K. Velayudhan Nair, K.J. Joseph, V.S. Moothath, P.B. Kurup and T.V. Balachandran Nair, for Petitioner.
O.P. No. 399/62
K.P. Abraham, George Kurien, Joseph Vithayathil, E.M. Jacob, K.K. Poulose, M.P. Mathai and Jos. Vithayathil, for Petitioner.
O.P. No. 771/62
V.R. Krishna Iyer, V. Sivaraman Nair and V. Manoranjan Nayanar, for Petitioner; Government Pleader, for Respondents (in all appeals).

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

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1962 Supreme(Ker) 225

C.A.VAIDIALINGAMV. Padmanabha Ravi Varma Raja – AppellantVersusDeputy Tahsildar Chittur – Respondent

C.A.VAIDIALINGAM
V. Padmanabha Ravi Varma Raja – Appellant
Versus
Deputy Tahsildar Chittur – Respondent