According to the ‘Theory of the Toiling Class’, farmers, agriculture labourers and other workers belong to the category of working class and they should stand together to ensure their rights. As per this theory, farmers and agriculture labourers are two sides of the same coin and their union was essential for the upliftment of the agriculture sector, which proved right in the later years, especially in the central Travancore. The financial resolution presented by K m Mani at the party’s Aluva conference in 1973 was a prelude to this theory. K M Mani coined this theory at a time when the Communist theory classified the people as labourers and rich men. Toiling class theory were the backbone of the growth of Kerala Congress (M).