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1 - 10 of 17 (0.23 seconds)Section 207 in Kerala Panchayat Raj Act, 1994 [Entire Act]
Kerala Municipality Act, 1994
Section 235 in Kerala Municipality Act, 1994 [Entire Act]
Kerala Panchayat Raj Act, 1994
Section 1 in Kerala Panchayat Raj Act, 1994 [Entire Act]
Section 235 in Kerala Panchayat Raj Act, 1994 [Entire Act]
Aashirwad Films vs Union Of India & Ors on 18 May, 2007
12. Thus, it was observed in the said decision that, the
classification must be reasonable and the extent of reasonability
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of any taxation statute lies in its efficiency to achieve the object
sought to be achieved by the statute. Thus, the classification
must bear a nexus with the object sought to be achieved.
State Of Andhra Pradesh & Anr vs Nalla Raja Reddy & Ors on 28 February, 1967
9. On carefully going through the contentions raised by the
petitioners, one of the main grounds raised is that, the
Government could not provide any justifiable reason to
establish an intelligible differentia in the classification made as
mentioned above. While considering the aforesaid aspect, the
decisions relied on by the learned counsel for the petitioners,
are to be referred to. In Nalla Raja Reddy's case (supra) the
Hon'ble Supreme Court considered the question of classification
while assessing and collecting land revenue under the
provisions of the Andhra Pradesh Land Revenue (Additional
assessment) and Cess Revision Act, 1962 (Act 22 of 1962). In
the said case, it was observed that, in order to decide the
challenge against a statutory provision, two tests are mentioned
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to ascertain whether a classification is permissible or not viz.,
R.K. Garg And Ors. vs Union Of India (Uoi) And Ors. on 13 November, 1981
7. Besides, the learned Government Pleader also relied on the
decision rendered by the Hon'ble Supreme Court in R.K. Garg v.
Union of India and Others [(1981)4 SCC 675], where, the
parameters to be considered while considering the challenge
against Constitutional validity of a statute alleging unreasonable
classification, particularly against a taxing statute were laid down.