https://www.taxtmi.com/caselaws?id=157235 A Supreme Court land tax scheme was analysed as unconstitutional where a flat levy applied without regard to land productivity or income and where unguided exemption power created inherent discrimination under Article 14. The assessment machinery for unsurveyed lands was also found deficient because it lacked notice, hearing, appeal, and timely regular assessment, making the levy arbitrary and confiscatory in effect under Article 19(1)(f) and Article 19(1)(g). On legislative competence, the levy was treated as a tax on land within Entry 49 of List II, so the challenge failed on that ground. The dissent would have upheld the Act on the basis of area-based classification, severability, and broad land-tax competence. en-us Fri, 09 Dec 1960 00:00:00 +0530 Sun, 31 Aug 2014 19:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157235 A Supreme Court land tax scheme was analysed as unconstitutional where a flat levy applied without regard to land productivity or income and where unguided exemption power created inherent discrimination under Article 14. The assessment machinery for unsurveyed lands was also found deficient because it lacked notice, hearing, appeal, and timely regular assessment, making the levy arbitrary and confiscatory in effect under Article 19(1)(f) and Article 19(1)(g). On legislative competence, the levy was treated as a tax on land within Entry 49 of List II, so the challenge failed on that ground. The dissent would have upheld the Act on the basis of area-based classification, severability, and broad land-tax competence. Case-Laws Indian Laws Fri, 09 Dec 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157235