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1970 (4) TMI 166 - HC - Indian LawsExtract: .......erala Land Tax Act. 1961 not only offends Article 265 of the Constitution but in view of the several circumstances pointed out coupled with the absence of a machinery for assessment of liability in the Act, it is a colourable legislation being only a cloak to confiscate property of a citizen. I therefore allow the appeal and the Original Petitions.
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