Supreme Court of India · 1970-01-15
TWYFORD TEA CO. LTD. AND ANOTHER vs THE STATE OF KERALA AND ANOTHER
- Citation / case number
- SC 1969/60086
- Court
- Supreme Court of India
- Petitioner
- TWYFORD TEA CO. LTD. AND ANOTHER
- Respondent
- THE STATE OF KERALA AND ANOTHER
- Author
- HIDAYATULLAH, M. (),SHELATM.,VAIDYIALINGAM, C.A.,GROVER, A.N.,RAY, A.N.
- Bench
- HIDAYATULLAH, M. (CJ),SHELAT, J.M.,VAIDYIALINGAM, C.A.,GROVER, A.N.,RAY, A.N.
Judgment text excerpt
The Supreme Court upheld the Kerala Plantation (Additional Tax) Act, 1960, and its amendment in 1967, affirming the validity of a uniform tax on plantations under Article 14 of the Constitution. The Court ruled that the legislature has broad discretion in determining tax rates and objects, and that variations in plantation yield do not constitute discrimination. The petitions challenging the tax on grounds of unequal treatment and legislative competence were dismissed, confirming the Kerala Legislature's authority to levy such taxes.