THE STATE OF KERALA ETC. ETC. vs K. P. GOVINDAN TAPIOCA EXPORTER ETC. ETC.

The Supreme Court held that the administrative surcharge levied by the State Government on the export of tapioca was ultra vires and without authority of law, as it was not a valid order under the Essential Commodities Act, 1955, specifically Sections 3(1) and 3(2). The Court dismissed the State's appeal, affirming the High Court's decision that the surcharge was not a legitimate licence fee for regulating trade or granting permits. The judgment clarified that the imposition was effectively an unauthorized tax on exports, which the State lacked the power to impose.