Kerala Court November 1965 Judgments

Cheloor Narayanan Nambudiri Vs. State of Kerala and anr.

Court: Kerala

Reported in: AIR1967Ker108

ORDERP. Govindan Nair, J. 1. The point raised in this writ application seems to be covered by the decision of the Supreme Court. The petitioner was assessed to agricultural Income-tax for the year 1961-62 by Ext. P-1 order dated 25-1-1962. By this order, super-tax was also imposed on the family of the petitioner, which is a Namboodiri family. There was an appeal, and by Ext. P-2 appellate order, the super lax imposed was cancelled on the ground that Section 66 of the Agricultural Income-tax Act. 1950, did not apply to Namboodiri families. Since then, the Agricultural Income-tax Act was amended by Act 12 of 1964 with retrospective effect enabling the imposition of super-tax also on Namboodiri families. So, a notice was issued forreopening the assessment which was concluded by Ext. P-2 dated 11-9-1963, and though objections were raised, super tax was imposed by an order dated 9-6-1964, Ext. P-8. It is this order that is impugned before this Court. 2. The argument is based on Section57 of...