Article 14 challenge requires specific pleading and proof; a new constitutional ground was refused in writ appeal.

A constitutional challenge under Article 14 to the classification in section 14(i)(iii) of the Central Sales Tax Act was rejected because such a contention must be specifically pleaded and proved. As no Article 14 plea was raised in the original petitions and the issue was neither pleaded nor argued before the Single Judge, the appellate court refused to entertain the new ground in writ appeal. The result was that the constitutional objection was not considered at the appellate stage and the writ appeals failed.

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Issues: Whether a challenge under Article 14 of the Constitution of India to the classification in section 14(i)(iii) of the Central Sales Tax Act could be entertained in writ appeal when it had not been specifically pleaded or argued before the Single Judge.

Analysis: A contention founded on violation of Article 14 must be specifically pleaded and proved. Since there was no such pleading in the original petitions, and the point had neither been pleaded nor argued before the Single Judge, the appellate court declined to entertain the new constitutional contention.

Conclusion: The Article 14 challenge was not entertained and the writ appeals failed.

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