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Khandige Sham Bhat And Others vs The Agricultural Income Tax Officer on 29 August, 1962 cites

Purshottam Govindji Halai vs Shree B. M. Desai, Additional Collector ... on 14 October, 1955

The 821 differences between the two parts of the State have reasonable nexus to the said object. Because of the said differences the legislature thought that the definition of "Previous year" should be so amended in respect of the Madras area that the assessees in that area may not escape payment of agricultural income-tax in respect of the period after the said area formed part of the Kerala State. It is argued that this Court sustained the constitutional validity of a law on geographical and territorial bases only in a case where the said law was a preexisting law in an erstwhile State which continued to be law in the area of that State after it merged in the larger unit, and that it cannot be invoked where the law is for the first time enacted after the merger, for, it is said, in that event the law governs the new State as an indivisible unit. Reliance is placed upon the decision of this Court in Shri Kishan Singh v, The State of Rajasthan(1) and Purshottam Govindji Halai v. Shree B.M. Desai, Additional Collector of Bombay (2). But a perusal of the Judgments does not bear out the contention. The validity of classification does not wholly depend upon the source of law; the law may be a preexisting law or one that was enacted after merger. What is important is to ascertain the existing circumstances in the two parts merged into one by historical events in order to determine whether the differences between the two have a reasonable nexus to the object of the said law. For the reasons already stated, we hold that the classification in the present case is founded on an intelligible differentia between the assessees of the two parts of the State, and that the said differences have rational relationship to the object of the Amending Act.
Supreme Court of India Cites 33 - Cited by 67 - Full Document
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