https://www.taxtmi.com/caselaws?id=168141 A taxing provision does not offend article 14 where the statute, read as a whole, supplies a discernible policy and guiding principle for assessment. The court held that a prior reference decision bound the parties only on matters actually decided and did not bar a distinct constitutional challenge to the charging provision, so res judicata and constructive res judicata did not apply. On merits, section 3 of the Indian Income-tax Act, allowing assessment of an association of persons or, in appropriate cases, its members individually, was held to be structured by the statutory scheme and not to confer arbitrary or hostilely discriminatory discretion. The constitutional challenge therefore failed. en-us Fri, 29 Nov 1963 00:00:00 +0530 Thu, 22 Jan 2015 14:35:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168141 A taxing provision does not offend article 14 where the statute, read as a whole, supplies a discernible policy and guiding principle for assessment. The court held that a prior reference decision bound the parties only on matters actually decided and did not bar a distinct constitutional challenge to the charging provision, so res judicata and constructive res judicata did not apply. On merits, section 3 of the Indian Income-tax Act, allowing assessment of an association of persons or, in appropriate cases, its members individually, was held to be structured by the statutory scheme and not to confer arbitrary or hostilely discriminatory discretion. The constitutional challenge therefore failed. Case-Laws Income Tax Fri, 29 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168141