Document Fragment View
Fragment Information
Showing contexts for: grading system in Association Of Pesticides ... vs State Of Andhra Pradesh And Ors. on 28 August, 1997Matching Fragments
20. It was observed by the Constitution Bench in S. Kodar v. State of Kerala , justifying graded system of tax :
"And, to make his tax heavier, both absolutely and relatively, is not arbitrary discrimination, but an attempt to proportion the payment to capacity to pay and thus to arrive in the end at a more genuine equality. The economic wisdom of a tax is within the exclusive province of the Legislature. The only question for the court to consider is whether there is rationally in the belief of the Legislature that capacity to pay the tax increases, by and large, with an increase of receipts."