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The learned Solicitor-General next invited our attention to a notification issued by the Government of India as long back as 6-6-1890, under which the income earned by members of certain scheduled tribes other than those serving under the government was exempted from income tax. He also invited our attention to Finance department Notification No. 788F dated 21-3-1922 under which the income of indigenous hill men other than persons in the service of government, residing in certain areas were exempt from tax. On the basis of those notifications, he wanted us to spell out a well recognised legislative practice and history under which the government servants as a class were excluded from the benefit of income tax exemption extended to other persons similarly situated. In this connection, he placed reliance on the decision of this Court in Narottam Kishore Dev Varma and Ors. v. Union of India and another(1). Therein this Court was called upon to consider the validity of s. 87B of the Code of Civil Procedure which prescribed that a Ruler of a former Indian State cannot be sued in any court otherwise competent to try the suit except with the consent of the Central Government certified in writing by a Secretary to the Government. The validity of that provision was challenged on the basis of Art. 14. This Court upheld the. validity of that provision having regard to the legislative and historical background of that provision, but at the same time observed that considered in the light of basic principles of equality before law, it would be odd to allow the section to continue prospectively for all time to come. After setting out the legislative background of that provision, this Court observed: