Judgment :- 1. These writ applications raise a common question and the question is whether after the coming into force of the Kerala General Sales Tax Act, 1963, any surcharge can be imposed on sales and purchases under S.3 of the Kerala Surcharge on Taxes Act, 1957. According to counsel for the petitioner there cannot be any levy of surcharge under S.3 of the Kerala Surcharge on Taxes Act, 1957, because there is a contrary intention appearing from the provisions in the Kerala General Sales Tax Act, 1963, which excludes the application of S 7 of the Travancore-Cochin Interpretation and General Clauses Act, 1125. That section is in these terms: 7. Where any Act repeals and re-enacts, with or without modification any provision of a former enactment, then, references in any other enactment or in any instrument to the provision so repealed shall, unless a different intention appears, be construed as references to the provision so re-enacted." 2. Counsel has invited my attention to the preamble to the Kerala General Sales Tax Act, 1963 and has urged that the fact that the Act is a consolidating and amending Act, clearly shows that the idea was to consolidate all the law relating to sales tax and to make such amendments to such laws and to provide for the imposition of sales tax in one statute. He also pointed out, rightly I think, that the tax imposed under the Kerala Surcharage on Taxes Act, 1957, is also in the nature of a sales tax though it is an additional tax. This being so, it is urged that at the time of the passing of the Kerala General Sales Tax Act, 1963, there were two statutes making provision for the imposition of sales tax, viz., the Travancore-Cochin Genera] Sales Tax Act, 1125, and the Kerala Surcharge on Taxes Act, 1957. Consolidation means consolidating the provisions in these two statutes for the levy of sales tax. The preamble of the Kerala General Sales Tax Act, 1963, having said that the purpose is to consolidate, it must be inferred that all the laws relating to the imposition of general sales tax whether it be an additional tax or not, is embodied in the Kerala General Sales Tax Act, 1963. 3. The preamble of the Kerala General Sales Tax Act, 1963, having said that the purpose is to consolidate, it must be inferred that all the laws relating to the imposition of general sales tax whether it be an additional tax or not, is embodied in the Kerala General Sales Tax Act, 1963. 3. The question is whether it can be said that an intention appears from the preamble of the statute to do away with the provisions of the Kerala Surcharge on Taxes Act, 1957. Of course the easy thing to do away with the provision is to repeal S.3 of the Kerala Surcharge on Taxes Act, 1957 as the Travancore-Cochin General Sales Tax Act, 1125 has been repealed by S.61 of the Kerala General Sales Tax Act, 1963. That not having been done, the point to be decided is whether by merely using the word 'consolidate' it can be inferred that there has been an expression of an intention, which I think must be reasonably clear, that the levy under the Kerala Surcharge on Taxes Act, 1957, has been omitted. I do not think so. The words 'consolidate' & 'amend' often occur in statutes repealing & re-enacting provisions which have been there before its enactment. These are generally used when the experiences gathered by the working of a statute, the interpretation placed on the statute by judicial decisions, the lacuna & defects in the statute which have been discovered in the course of years have to be altered & amended & put in clearer form. I have been referred to" the Dictionary meaning of the terms 'consolidate' particularly the meaning that is given, 'combine' and it is said that it must be taken that the legislature intended to combine the provisions in the Kerala Surcharge on Taxes Act, 1957 and the provisions in the Travancore-Cochin General Sales Tax Act, 1125 because they have used the word 'consolidate'. Though the two enactments relate to the imposition of sales tax, the Kerala Surcharge on Taxes Act, 1957 covers other taxes, such as the Agricultural Income Tax and Profession Tax. So far as the sales tax is concerned it will apply only to such dealers who had turnovers over Rs. 30,000. No doubt this provision imposing additional sales tax on dealers having turnover of more than Rs. So far as the sales tax is concerned it will apply only to such dealers who had turnovers over Rs. 30,000. No doubt this provision imposing additional sales tax on dealers having turnover of more than Rs. 30,000 could have been introduced into the Travancore-Cochin General Sales Tax Act, 1125 by an amendment to that statute. But that is not what the legislature did. It considered that there should be a general Act so far as the surcharges are concerned and allowed that to stand as a separate enactment. With this legislative history it is difficult to conceive that the legislature felt that even in regard to matters provided by the Kerala Surcharge on Taxes Act, 1957, there should be consolidation with the General Sales Tax Act. And it is difficult to come to such a conclusion from the use of the word 'consolidate'. I am therefore unable to accept the contention raised by counsel on behalf of the petitioner. 4. The imposition of surcharges in the various transactions by the various orders on the petitioners in these cases is therefore correct. I dismiss these petitions but without costs. Dismissed.