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1 - 10 of 13 (0.24 seconds)Kerala Buildings Tax Act, 1961
Section 4 in Kerala Buildings Tax Act, 1961 [Entire Act]
Section 3 in Kerala Buildings Tax Act, 1961 [Entire Act]
Section 6 in Kerala Buildings Tax Act, 1961 [Entire Act]
P. Bhuvaneswaraiah And Ors. vs State Of Mysore And Ors. on 28 September, 1964
In Bhuvancswaraiah v. State of Mysore, AIR 1965 Mys. 170, the Mysore High Court had to consider the validity of an enactment similar to the one before us but with a more detailed attempt at classification the Mysore Buildings Tax Act, 1962. The Court struck down the Act on the ground that the classification in the Act based solely on floorage was not founded on any intelligible differentia and that the differentia on the basis of floorage had no rational relation to the object sought to be achieved by the Act. Govinda Bhat, J. said:
Budhan Choudhry And Other vs The State Of Bihar on 2 December, 1954
14. The two conditions that must be satisfied in order to pass the test of permissible classification were clearly laid down in Budhan Choudhry v. State of Bihar. AIR I655 SC 191. They are:
Article 265 in Constitution of India [Constitution]
Article 13 in Constitution of India [Constitution]
Khandige Sham Bhat And Others vs The Agricultural Income Tax Officer on 29 August, 1962
15. It is true that the power of the Legistature in respect of taxing statutes is of wide range and flexibility and that a larger discretion in the matter of classification it permitted in view of the inherent complexity of the fiscal adjustment of diverse elements. But, as pointed out by the Supreme Court in Khandige Sham Bhat v. Agricultural Income-tax Officer, AIR 1963 SC 591, the Legislature has nonetheless to adhere to the fundamental principle underlying the doctrine of equality.