https://www.taxtmi.com/caselaws?id=165500 A levy imposed on land used as a market, where the charge falls on the land and not on market transactions, is a tax on land within Entry 49 of List II and within State legislative competence. The annual impost under Section 62 of the Assam Local Self-Government Act was therefore treated as a valid land tax, with its amount linked to the area and importance of the market. A constitutional challenge under Article 14 also failed because no material was produced to show arbitrary or discriminatory fixation by comparison with other markets; discrimination could not be inferred from different tax amounts alone. en-us Thu, 11 Feb 1965 00:00:00 +0530 Wed, 20 Aug 2014 19:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165500 A levy imposed on land used as a market, where the charge falls on the land and not on market transactions, is a tax on land within Entry 49 of List II and within State legislative competence. The annual impost under Section 62 of the Assam Local Self-Government Act was therefore treated as a valid land tax, with its amount linked to the area and importance of the market. A constitutional challenge under Article 14 also failed because no material was produced to show arbitrary or discriminatory fixation by comparison with other markets; discrimination could not be inferred from different tax amounts alone. Case-Laws Indian Laws Thu, 11 Feb 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165500