KUNNATHAT THATHUNNI MOOPIL NAIR vs THE STATE OF KERALA AND ANOTHER(with connected petitions)

The Supreme Court upheld the constitutional validity of the Travancore-Cochin Land Tax Act, 1955, including its provisions under Sections 4, 5A, and 7, stating that the uniform basic tax imposed on all lands does not violate Articles 14, 19(1)(f), and 31 of the Constitution. The Court found that the Act's flat rate tax does not constitute an unreasonable restriction on property rights, and the government's power to exempt certain lands is not arbitrary. The Court emphasized that the lack of a fixed timeline for surveys does not invalidate the Act, affirming the legislative competence of the State under Schedule 7, List II, Entries 19 and 49.