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1 - 10 of 58 (0.41 seconds)Article 14 in Constitution of India [Constitution]
Section 40A in The Delhi Value Added Tax Act, 2004 [Entire Act]
Section 9 in The Delhi Value Added Tax Act, 2004 [Entire Act]
Section 86 in The Delhi Value Added Tax Act, 2004 [Entire Act]
Rajbala & Ors vs State Of Haryana & Ors on 10 December, 2015
45. It would therefore appear that the decisions in Rajbala v. State of
Haryana (supra) and Binoy Viswam v. Union of India (supra) which held
that a legislation cannot be challenged on the ground of arbitrariness are no
longer good law. In view of the uncertainty on this issue, the Court does not
propose to examine it further in this batch of cases. In any event, the Court
has, for the reasons explained, concluded that the failure of Section 9 (2) (g)
of the DVAT Act to make a rational classification between purchasing
dealers who are bona fide and those that are not renders it vulnerable to
invalidation under Article 14 of the Constitution.
The Maharashtra Value Added Tax Act, 2002
Section 50 in The Delhi Value Added Tax Act, 2004 [Entire Act]
Kunnathat Thathunni Moopil Nair vs The State Of Kerala And Another(With ... on 9 December, 1960
37. Applying the above criteria, in K.T. Moopil Nair v. State of Kerala
(supra), the Supreme Court concluded by a majority of 4:1 that the failure to
make a classification between a productive and non-productive land for the
purposes levy of such tax rendered the statute unconstitutional.
Binoy Viswam vs Union Of India And Ors. on 4 September, 2017
45. It would therefore appear that the decisions in Rajbala v. State of
Haryana (supra) and Binoy Viswam v. Union of India (supra) which held
that a legislation cannot be challenged on the ground of arbitrariness are no
longer good law. In view of the uncertainty on this issue, the Court does not
propose to examine it further in this batch of cases. In any event, the Court
has, for the reasons explained, concluded that the failure of Section 9 (2) (g)
of the DVAT Act to make a rational classification between purchasing
dealers who are bona fide and those that are not renders it vulnerable to
invalidation under Article 14 of the Constitution.