Mangalam Cement Ltd. And Etc. Etc. vs State Of Rajasthan And Anr. on 11 December, 1986
In Ramakrishna v. State of Bihar, AIR 1963 SC 1667 it has been held that the power of taxing people and their property is an essential attribute of the Government and Government may legitimately exercise the said power by reference to the objects to which it is applicable to the utmost extent to which Government thinks it expedient to do so. The quantum of tax levied by the taxing statute, the conditions subject to which it is levied, the manner in which it is sought to be recovered, are all matters within the competence of the Legislature, and in dealing with the contention raised by a citizen that the taxing statute contravenes Article 19 would naturally be circumspect and cautious.