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Twyford Tea Co. Ltd. And Another vs The State Of Kerala And Another on 15 January, 1970

But in Thuttampara Planting Co. v. Tahsildar(2) a learned Single Judge of the Kerala High Court repelled the contention as to the invalidity of Act XVII of 1960 and held that the decision in Meopil Nair's case(3) did not apply as by adopting the quotients in Sch. 11 the impost had been related to the potentiality of the land and its possible yield. As already pointed out, even the counter-affidavit filed by the State in the present petitions, does not claim that the additional tax imposed under this Act takes into account the potentiality of the land or is possible yield. It, on the other hand, asserts in -plain language that the tax is levied by reason only of the particular use to which the land is put and (1) [1961] 3 S.C.R. 77.
Supreme Court of India Cites 31 - Cited by 134 - M Hidayatullah - Full Document

Essa Ismail And Ors. vs State Of Kerala And Anr. on 30 June, 1965

2. The sole question for determination is whether the Kerala Plantations (Additional Tax) Act, 1960, is ultra vires of Article 14 of the Constitution which provides that the State shall not deny to any person equality before the law or the equal protection of the laws within the territory of India. Thuttampara Planting Co. v. Tahsildar, Chittur, 1963 Ker LJ 1193: (AIR 1964 Ker 141) is to the effect that the statute does not violate Article 14 of the Constitution.
Kerala High Court Cites 12 - Cited by 2 - Full Document
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