Thottathil B. Radhakrishnan, J.

These Writ Petitions are filed challenging the constitutional validity of S.76 of the Kerala Court-fees and Suits Valuation Act. 1959 (Kerala Act X of 1960), hereinafter “the CF Act”, for short, and the notification issued by the Government of Kerala as per S.R.O.No.226/2002 published in the Kerala Gazette Extra-ordinary No.420 dated 5-4-2002, by which, the Government authorized levy of additional court-fee in exercise of power under sub-s.(1) of S.76 of the CF Act. After the issuance of the aforesaid Notification, the Chairman of the Sales Tax Appellate Tribunal issued a Circular, which is also under challenge.

2. The petitioners are assessees under the Commercial Tax Laws, to wit, the Central Sales Tax Act, the Kerala General Sales Tax Act or the Value Added Tax Act. As against assessment orders and allied matters, they have statutory remedies by way of appeal to the Appellate Authorities or the Tribunals, as the case may be, as are constituted under the said enactments.

3. S.76 of the CF Act reads as follows:

“76. Legal Benefit Fund.--

(1) Notwithstanding anything contained in this Act or any other law for the time being in force, it shall be competent for Government to levy an additional court-fee, by notification in the Gazette, in respect of appeals or revisions to tribunals or appellate authorities, other than Civil and Criminal Courts, at a rate not exceeding one per cent of the amount involved in the dispute in cases where it is capable of valuation and in other cases at a rate not exceeding one hundred rupees for each appeal or revision.

(2) There shall be constituted a legal benefit fund to which shall be credited--

(i) the proceeds of the additional court-fee levied and collected under sub-s.(1);

(ii) fifty per cent of the court-fees levied and collected on mukhtarnama or vakalathnama under Art.16 of Schedule II of this Act.

(3) The fund constituted under sub-s.(2) shall be applied, and utilised for the purpose of providing an efficient legal service for the people of the State and to provide social security measures for the legal profession.

(4) The mode and manner in which legal service to the people may be made more efficient and social security measures for legal profession may be provided, shall be as prescribed by rules made by Government.”

4. Though the aforesaid is part of the CF Act that came into force on 1-2-1962, the Kerala Legal Benefit Fund Rules, 1991 were made by the Government in exercise of power conferred by sub-s.(4) of S.76, only with effect from 23-5-1991. The Kerala Legal Benefit Fund contemplated by S.76(2) of the CF Act was constituted and notified as per S.R.O.No.225/2002 in the Kerala Gazette Extra-ordinary No.419 dated 5-4-2002.

5. By S.R.O.No.226/2002 published in the Kerala Gazette Extra-ordinary No.420 dated 5-4-2002, hereinafter referred to as the “Notification”, the Government authorized levy of additional court-fee in exercise of power under sub-s.(1) of S.76 of the CF Act. The said notification with Explanatory Note is as follows:

“NOTIFICATION

S.R.O.No.226/2002 (Published in K.G.Exty.No.420 dated 05-04-2002) - In exercise of the powers conferred by sub-s.(1) of S.76 of the Kerala Court Fees and Suits Valuation Act, 1959, the Government of Kerala hereby authorise the levy by the Tribunals and appellate authorities constituted by or under any special or local law, other than Civil and Criminal Courts of additional court fee in respect of each appeal or revision at the rate of 0.5% of the amount involved in the dispute in cases where it is capable of valuation and in other cases at the rate of Rupees fifty in each such case. The amount so collected shall be credited to the Kerala Legal Benefit Fund constituted under sub-s.(2) of S.76 of the Kerala Court Fees and Suits Valuation Act, 1959.

Explanatory Note

(This does not form part of the notification, but is intended to indicate its general purport.)

As per sub-s.(2) of S.76 of the Kerala Court Fees and Suits