https://www.taxtmi.com/caselaws?id=152023 The proviso governing computation of agricultural income under the Bengal Agricultural Income-tax Act was examined against Article 14. The classification between individuals and Hindu undivided families on one side and other assessees on the other was accepted as a permissible legislative classification, but the differential method had to satisfy intelligible differentia and rational nexus with the object of taxing agricultural income. The proviso, which imposed a presumptive ceiling on cultivation and excluded proof of actual cost for the affected class, was upheld as constitutional, but it was read down so that individuals and Hindu undivided families may elect either the presumptive allowance or regular proof of actual cultivation cost. en-us Tue, 25 Feb 1997 00:00:00 +0530 Fri, 21 Jun 2013 17:30:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152023 The proviso governing computation of agricultural income under the Bengal Agricultural Income-tax Act was examined against Article 14. The classification between individuals and Hindu undivided families on one side and other assessees on the other was accepted as a permissible legislative classification, but the differential method had to satisfy intelligible differentia and rational nexus with the object of taxing agricultural income. The proviso, which imposed a presumptive ceiling on cultivation and excluded proof of actual cost for the affected class, was upheld as constitutional, but it was read down so that individuals and Hindu undivided families may elect either the presumptive allowance or regular proof of actual cultivation cost. Case-Laws VAT and Sales Tax Tue, 25 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152023