Supreme Court · 1970 INSC 2 · Decided 15 January 1970
Twyford Tea CO. LTD. and Another v. The State of Kerala and Another
- Court
- Supreme Court of India
- Citation
- 1970 INSC 2 · [1970] 3 S.C.R. 383
- Case number
- WRIT PETITION (CIVIL) No. 135/1969
- Decided
- 15 January 1970
- Bench
- M. HIDAYATULLAH, J.M. SHELAT, C.A. VAIDYIALINGAM, A.N. GROVER, A.N. RAY (5-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32
Headnote
Kerala Plantation (Additional Tax) Act, 1960 (Ac! 17 of 1960) and the Kerala Plantation (Additional Tax) Amendment Act 1961 (Act 19 of 1967) ,s. 3-Con.rtitution aJ India, Art. 14--Charge of unlfotm tax from plantauons alleged to be differently situated-Validity Kerala legislature to levy land tax in absence of enabling entries in · S.venth Schedule, Constitution of India. In the Kerala Plantation (Additional Tax) Act 1960 (Act 17 of 1960) there is a levy of additional tax on plantations. "Plantations" mean land used for growing
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