Judgment :- 1. Some of the provisions in Chapter IA of the Kerala Plantation Labour Rules are challenged in these batch of writ petitions by owners/ Associations of Plantations. 2. The Plantations Labour Act, 1951 (Central Act 69 of 1951) came into force on 1st April, 1954 and was extended to the whole of India, except the State of Jammu and Kashmir. This Act is meant 'to provide for the welfare of labour, and to regulate the conditions of work, in plantations'. The Act applied to the following plantations, that is to say "(a) To any land used or intended to be used for growing tea, coffee, rubber, (cinchona or cardamom) which admeasures (5 hectares) or more and in which (fifteen) or more persons are employed or were employed on any day of the preceding twelve months; (b) To any land used or intended to be used for growing any other plant, which admeasures (5 hectares) or more and in which (fifteen) or more persons are employed or were employed on any day of the preceding twelve months, if, after obtaining the approval of the Central Government, the State Government, by notification, in the Official Gazette, so directs," 3. Chapter IA was inserted by the Amendment Act 58 of 1981 with effect from 26-1-1982 and related to "Registration of Plantations". S.3A and 3B read thus: "3A. Appointment of registering officers:-The State Government may, by notification in the Official Gazette, (a) appoint such persons, being Gazetted Officers of Government, as it thinks fit, to be registering officers for the purposes of this Chapter, and (b) define the limits within which a registering officer shall exercise the powers and discharge the functions conferred or imposed on him by or under this Chapter. 3B. Registration of Plantations:- (1) Every employer of a plantation, existing at the commencement of the Plantations Labour (Amendment) Act, 1981 shall, within a period of sixty days of such commencement, and every employer of any other plantation coming into existence after such commencement shall, within a period of sixty days of the coming into existence of such plantation, make an application to the registering officer for the registration of such plantation: Provided that the registering officer may entertain any such application after the expiry of the period aforesaid if he is satisfied that the applicant was prevented by sufficient cause from making the application within such period. (2) Every application made under sub-s. (1) shall be in such form and shall contain such particulars and shall be accompanied by such fees as may be prescribed. (3) After the receipt of an application under sub-s. (1), the registering officer shall register the plantation. (4) Where a plantation is registered under this section, the registering officer shall issue a certificate of registration to the employer thereof in such form as may be prescribed. (5) Where, after the registration of a plantation under this section, any change occurs in the ownership or management or in the extent of the area or other prescribed particulars in respect of such plantation, the particulars regarding such change shall be intimated by the employer to the registering officer within thirty days of such change in such form as may be prescribed. (6) Where as a result of any intimation received under sub-s. (5), the registering officer is satisfied that the plantation is no longer required to be registered under this section, he shall, by order in writing, cancel the registration thereof and shall, as soon as practicable, cause such order to be published in any one newspaper in the language of, and having circulation in the area where the plantation is situated." 4. There is a rule making power specifically for this Chapter in SM which runs thus: "3D. Power to make rules:-(1) The State Government may, by notification in the Official Gazette, make rules to carry out the purpose of this Chapter. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely: (a) the form of application for the registration of a plantation, the particulars to be contained in such application and the fees to accompanied along with such application; (b) the form of the certificate of registration; (c) the particulars regarding any change in respect of which intimation shall be given by the employer to the registering officer under sub-s. (5) of S.3B and the form in which such change shall be intimated; (d) the authority to which an appeal may be preferred under S.3C and the fees payable in respect of such appeal; (e) the registers to be kept and maintained by a registering officer". 5. The general power to make rules is contained in S.43 of the Act. 6. 5. The general power to make rules is contained in S.43 of the Act. 6. Rules could thus be made under the Act by the State Government, and the Kerala Plantation Labour Rules were made in 1959. With the addition of Chapter IA to the Act, the rules were also amended inserting Chapter IA to the rules with effect from 30-5-1985. R.2A, 2B and 2C relevant for our purpose read thus: "2A. Application for Registration of Plantations:-(1) An application for Registration of a plantation shall be made in form No. 17 in duplicate to the Registering Officer, accompanied by a treasury receipt under which the fee prescribed under sub-rule of this rule has been deposited. (2) The employer shall pay the fee by depositing into a treasury in Kerala under the Head of account in force from time to time on the rates given below:-Fee for registration for a plantation with an area of: ( Table:#1 (3) The Registering officer after satisfying himself that the application is in order that the plantation is eligible to be registered shall register the plantation in the register to be maintained by him in form No. 20. (4) The Registering officer shall issue a certificate of Registration to the employer in form No. 18. 2B. Renewal of Certificate of Registration:- (1) Every employer shall make an application in form No. 17 in duplicate for renewal of the certificate of Registration granted under sub-rule (4) of R.2A to the Registering Officer in person or by registered post on or before the 31st day of October of every year. (2) The fees payable for renewal of certificate of Registration shall be same as specified in sub-rule (2) of R.2A. Provided that if the application for renewal is not received within the time specified, a surcharge of 25% in excess of the fee ordinarily payable for the grant of certificate of Registration shall be payable for such renewal. (3) The certificate of Registration granted shall be renewed every year. 1C. Every certificate of Registration granted under sub-rule (4) of R.2A or renewed under sub-rule (3) of R.2B shall remain in force up to the 31st day of December of the year for which the certificate is granted or renewed." 7. (3) The certificate of Registration granted shall be renewed every year. 1C. Every certificate of Registration granted under sub-rule (4) of R.2A or renewed under sub-rule (3) of R.2B shall remain in force up to the 31st day of December of the year for which the certificate is granted or renewed." 7. The petitioners challenged the validity of S.3B (2) of the Act and R.2A, 2B and 2C of the Kerala rules and also the orders issued in pursuance thereto. At the time of hearing, the counsel for the petitioners did not press their challenge to the provisions of the Act. We shall, therefore, confine our attention to the rules and the orders that are challenged. 8. Sri. Pathrose, counsel leading the arguments on behalf of all the petitioners raised the following points: (i) The fee for registration fixed under R.2A is in the nature of a tax, beyond the powers conferred under the Act. (ii) Assuming the registration fee prescribed under R.2A is only a fee and not a tax, it is disproportionately high to the services rendered by the Government. (iii) R.2B and R.2C relating to renewal of registration are also outside the Act, as the Act does not contemplate any renewal of registration. and (iv) There is no competence to levy registration fee with retrospective effect, long before the registration is actually effected. 9. The Plantation Labour Act enacted as early as 1951 came into force in 1954. It is a welfare legislation, providing for medical, educational, recreational and housing facilities for workers, limiting their hours of employment and fixing intervals of rest, granting them leave with wages and making provisions for giving compensation in cases of accidents etc. The Central Act is implemented by the State and the State Government appoints the inspection staff to ensure proper compliance with the provisions of the Act. The Act did not provide for registration of plantations and about eighteen years later, on 26-1-1982, the Act was amended by the Central Act, 58 of 1981 inserting a separate Chapter IA providing for registration of plantations. Registration of plantations covered by the Act is compulsory and S.3B provides for an application to be made for the purpose. The application has to contain the specified particulars and has to be accompanied by such fees as may be prescribed under the rules. Registration of plantations covered by the Act is compulsory and S.3B provides for an application to be made for the purpose. The application has to contain the specified particulars and has to be accompanied by such fees as may be prescribed under the rules. The rules were framed by the Kerala Government about 3 years later in 1985 inserting a new Chapter IA in the rules as well. The form of the application and the particulars to be furnished for obtaining registration and the graduated fees prescribed for registration are contained in R.2B of these rules. 10. The contention raised is that the fee that is prescribed under the rules is only for registration of the plantation and the fees range from Rs. 100/- to Rs. 5,000/- depending on the extent of the plantation. It is submitted that while the maximum fees for registration in the neighbouring State of Tamilnadu and several other States is only Rs. 250/- it is only in Kerala that this exhorbitant amount of Rs. 5,000/- is levied as registration fee. The fee for registration, it is submitted, is to recoup the expense for registration only and thus the levy is only a tax not having any legislative support or it is a fee not co-related to any comparable services rendered. 11. The State, on the other hand, submits that the Central Act is administered by the State Governments, no expenditure is incurred from the consolidated fund of India in respect of the registering officers or the inspecting staff and the expenses have to be borne by the State Government and the Registration fee realised is barely sufficient to meet the expense incurred by the State for implementation of the Act in Kerala. It is again submitted that the fees prescribed in other States can be no criteria for fixing the rate of fees in Kerala, where the conditions are entirely different and the extent of work of inspection etc. of the plantation in Kerala is exceedingly difficult. 12. Whatever merits there may be in the contentions advanced by the petitioners on points 1 and 2 as to whether this registration fee is tax or fee, it, is difficult to consider the contention on the very vague pleadings of both the petitioners and the respondents. of the plantation in Kerala is exceedingly difficult. 12. Whatever merits there may be in the contentions advanced by the petitioners on points 1 and 2 as to whether this registration fee is tax or fee, it, is difficult to consider the contention on the very vague pleadings of both the petitioners and the respondents. The fees fixed in the neighbouring States, though under the same Act, cannot be any basis for striking down the rules made in this State. We do not know the total extent of plantations in Kerala" covered by the Act, the areas where the plantations are situate, the work that is involved for registration and inspection of all these plantations, the number of officers employed by the State for the purpose, the expenses incurred for maintaining the staff for carrying out the duties under the Act and all other relevant facts necessary fora determination of the questions involved in deciding this dispute, especially when there can be no dispute that services are in fact rendered by the Government. We are, therefore, not prepared on the present pleadings, to accept the contention of the petitioners that the fees now demanded constitute tax or that they are fees which bear no relation to the services rendered. 13. We shall therefore, address ourselves to the other two questions, which are more substantial. 14. The contention is that the rules, R.2B providing for renewals of registration and R.2C fixing that each renewal shall remain in force up to the 31st of December of the year for which the certificate is renewed are beyond the powers conferred under the Act. Registration is insisted under the amendment inserted by the Amendment Act of 1981 and with effect from 26-1-1982, S.3B of the Act provides for registration of plantations. Every employer of a plantation existing on 26-1-1982 and every employer of any other plantation coming into existence after that date have to be registered under the Act. The application for registration has to be filed within sixty days of 26-1-1982 or within sixty days of coming into existence of such plantation after 26-1-1982. The application has to be in a prescribed form and accompanied by the prescribed fee. On registration, a certificate of registration is issued to the employer. The application for registration has to be filed within sixty days of 26-1-1982 or within sixty days of coming into existence of such plantation after 26-1-1982. The application has to be in a prescribed form and accompanied by the prescribed fee. On registration, a certificate of registration is issued to the employer. The registration so effected can be cancelled if the plantation is no longer required to be registered under this section, if the plantation does not satisfy the requirements insisted under S.1(4) and the Act no longer applies to those plantations. Additional particulars in the registration certificate can be incorporated after the registration, if there is a change in the ownership or management, or extent of the area or other prescribed particulars in respect of any such plantation. The Act therefore, contemplates registration only once; the Act does not contemplate renewal of registration from time to time. The Act does not state that the registration certificate is valid only for a particular period. The fixation of the period of sixty days for filing the application after 26-1-1982 or after the new plantation comes into existence is also an indication that the plantation has to be registered only once. The Act itself provides for incorporating the changes in the original registration and for cancellation of the registration and does not expressly provide for any renewal. 15. The Act applies to tea, coffee, rubber, cardamom, cinchona plantations In the Coffee Act, the Rubber Act and the Cardamom Act, where also registration is contemplated, the provisions state "a registration once made shall continue in force until it is cancelled by the Board". The Factories Act provide for registration and licencing and for the renewal of licenses and not for renewal of registration. Under the Kerala Shops and Commercial Establishments Act, establishments have to be registered and renewal is provided in S.5A(5) thus: "A registration certificate granted under this Act shall not be valid beyond the year in which it is granted but may be renewed from year to year." The absence of any period of validity for the registration, and the non-existence of any provision for renewal and scheme of the Act also indicate that the Act, has not by any necessary implication insisted on any renewal of registration. The ownership of the plantation does not depend on the registration and registration under the Act is no source of any right. The ownership of the plantation does not depend on the registration and registration under the Act is no source of any right. Registration is only a record of the plantations covered by the Act, for the benefit of the officers charged with the duty to enforce its provisions. When the Act, expressly or by necessary implication, does not direct that the registration certificate shall be renewed from time to time, the rules cannot insist that the registration certificate requires renewal from year to year. S.31) of Chapter IA arms the State Government "to make rules to carry out the purposes of this Chapter". There is a general rule making power conferred under S.43 of the Act where rules may be made to "carry out the purpose of the Act". We are clear in our mind that the State Government has not been empowered under either of these provisions to make any rule insisting on renewal of registration. R.2B and R.2C, therefore, are invalid and inoperative as ultra vires of the Plantations Labour Act, 1951. The graduated fee prescribed for registration is the same for the renewal of registration as seen from R.2B(2). When no renewal is contemplated or permitted under the Act, when no fee is allowed to be collected for renewal? the demand for any amount by the delegated authority is compulsory exaction not; sanctioned by law and the fees for renewal do not have any legislative support. 16. The third submission is that the authorities exceeded their jurisdiction, in any case, when they demanded registration fee with retrospective effect. When the Act, in 1982 made registration of plantations compulsory, it also insisted that the application for the purpose has to be made in such form and with such particulars as may be prescribed by rules. Till rules were framed. and the form of the application and the rate of fees were prescribed, no application could be filed. The rules in this regard came into force only on 27-5-1985. The application for registration could be filed only thereafter. The registration can be effected under S.3B(3) of the Act only after the receipt of the application. The Registration contemplated under the Act could thus be made only from 27-5-1985. The fee that has to be paid is for this registration. The application for registration could be filed only thereafter. The registration can be effected under S.3B(3) of the Act only after the receipt of the application. The Registration contemplated under the Act could thus be made only from 27-5-1985. The fee that has to be paid is for this registration. There is no fee to be paid for the years during which no registration could be effected under the provisions of the Act and the rules. Moreover, as held already, there is no renewal and no fee to be paid for any renewal. The demand in these cases of the fees from 1982 till 1985, though the registration was effected and could be effected only in 1985, is plainly without jurisdiction. These demands are illegal. In the result, R.2B and 2C in Chapter IA of the Kerala Plantation Labour Rules are struck down as unconstitutional and unenforceable and beyond the powers conferred under the Plantations Labour Act, 1951. The State Government and its officers are prohibited from insisting on any renewal. of registration of the plantations under any of the aforesaid provisions, and from collecting any fees for such renewal. The State Government is also directed to refund the fees, for renewal of registration, if any, collected from the petitioners. The writ petitions are allowed to the above extent; but in the circumstances of the case, no costs.