https://www.taxtmi.com/caselaws?id=128330 In fiscal legislation, pending assessments may be treated as a separate class from concluded matters if the classification is uniform and rational; section 2(1A)(i) was therefore upheld under article 14. The Court also sustained the conservancy tax scheme, holding that the proviso to section 129(b) and the resolutions fixing a 9% rate for specified large premises were supported by the Act's structure and did not involve excessive delegation. A statutory deposit requirement for filing an appeal was held valid because it operated uniformly, served recovery interests, and was tempered by discretion to waive deposit on undue hardship. Underground space occupied by electric supply lines was treated as land for property tax, and liability under section 139(1) was affirmed. en-us Tue, 21 Jan 1975 00:00:00 +0530 Fri, 06 Dec 2013 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128330 In fiscal legislation, pending assessments may be treated as a separate class from concluded matters if the classification is uniform and rational; section 2(1A)(i) was therefore upheld under article 14. The Court also sustained the conservancy tax scheme, holding that the proviso to section 129(b) and the resolutions fixing a 9% rate for specified large premises were supported by the Act's structure and did not involve excessive delegation. A statutory deposit requirement for filing an appeal was held valid because it operated uniformly, served recovery interests, and was tempered by discretion to waive deposit on undue hardship. Underground space occupied by electric supply lines was treated as land for property tax, and liability under section 139(1) was affirmed. Case-Laws Indian Laws Tue, 21 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128330