https://www.taxtmi.com/caselaws?id=165162 Colourable legislation depends on legislative competence rather than motive. The agricultural income-tax amendment was within the State Legislature's power and could be used in the estate-compensation formula despite its indirect effect on deductions. Buildings used for estate management and private lands occupied by temporary tenants could vest as part of the estate-abolition scheme; compensation objections were barred by constitutional protection for the assented legislation. Payment of compensation in annual equated instalments was a permissible prescription of the form and manner of compensation and did not negate the compensation right. The constitutional challenges to the abolition scheme and connected tax measure failed. en-us Fri, 29 May 1953 00:00:00 +0530 Fri, 30 Nov 2018 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165162 Colourable legislation depends on legislative competence rather than motive. The agricultural income-tax amendment was within the State Legislature's power and could be used in the estate-compensation formula despite its indirect effect on deductions. Buildings used for estate management and private lands occupied by temporary tenants could vest as part of the estate-abolition scheme; compensation objections were barred by constitutional protection for the assented legislation. Payment of compensation in annual equated instalments was a permissible prescription of the form and manner of compensation and did not negate the compensation right. The constitutional challenges to the abolition scheme and connected tax measure failed. Case-Laws Indian Laws Fri, 29 May 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165162