Rajagopala Ayyangar, J.-These two writ petitions pray for the issue of writs of prohibition or other appropriate writs prohibiting the Controller of Estate Duty, Madras, from initiating proceedings against the respective petitioners for the assessment, levy and collection of the estate duty in respect of the properties attached to the Sthanam of the Zamorin Raja of Kozhikode or Calicut and of the Kuthiravattam Cottara, Coyalmannam Amson and Desom, Palghat, respectively.

We shall first deal in detail with the case of Zamorin of Calicut who is the petitioner in the W.P. No. 59 of 1955 and subsequently with the claims of the proprietor of the other estate.

Stated broadly, the main point raised for our consideration in these petitions is the constitutional validity of the Explanation to section 7 (4) of the Estate Duty Act (XXXIV of 1953). It will therefore be convenient to set out the main provisions of the enactment to understand and appreciate the points raised on behalf of the petitioner. The Estate Duty Act, 1953 (Central Act XXXIV of (1953) provides for the levy and collection of estate duty. Section 1 (3) of the Act provides for these provisions coming into force on such date as t

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