https://www.taxtmi.com/caselaws?id=168262 Article 14 does not extend the constitutional meaning of "person" to the State or Government; the text treats that expression as covering natural and artificial persons, while the State remains distinct from its inhabitants and the Government acts only as its political agency. Article 300 was noted as conferring the State's capacity to sue and be sued, not as making it a "person" for equality purposes. Section 44 of the Provincial Insolvency Act was analysed as a classification of debts, not creditors, and its preference for Government debts was viewed as uniformly applicable and directed to a public purpose, so it was not discriminatory. en-us Tue, 11 Sep 1956 00:00:00 +0530 Wed, 11 Feb 2015 15:53:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168262 Article 14 does not extend the constitutional meaning of "person" to the State or Government; the text treats that expression as covering natural and artificial persons, while the State remains distinct from its inhabitants and the Government acts only as its political agency. Article 300 was noted as conferring the State's capacity to sue and be sued, not as making it a "person" for equality purposes. Section 44 of the Provincial Insolvency Act was analysed as a classification of debts, not creditors, and its preference for Government debts was viewed as uniformly applicable and directed to a public purpose, so it was not discriminatory. Case-Laws Indian Laws Tue, 11 Sep 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168262