https://www.taxtmi.com/caselaws?id=168537 A levy imposed under the Bombay Building Repairs and Reconstruction Board Act was upheld as serving a public purpose because it funded repairs, reconstruction, transit accommodation, and related measures to address a serious housing safety crisis. The fact that some owners received only indirect or incidental benefit did not negate the public character of the cess. The Court also upheld the statutory classification and exemptions under Article 14, finding that distinctions based on building age, construction pattern, tenancy status, and use had a rational nexus with the legislative object. Taxation need not produce exact equality of burden and benefit, so long as the class is validly formed. en-us Thu, 04 Nov 1971 00:00:00 +0530 Tue, 09 Jun 2015 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168537 A levy imposed under the Bombay Building Repairs and Reconstruction Board Act was upheld as serving a public purpose because it funded repairs, reconstruction, transit accommodation, and related measures to address a serious housing safety crisis. The fact that some owners received only indirect or incidental benefit did not negate the public character of the cess. The Court also upheld the statutory classification and exemptions under Article 14, finding that distinctions based on building age, construction pattern, tenancy status, and use had a rational nexus with the legislative object. Taxation need not produce exact equality of burden and benefit, so long as the class is validly formed. Case-Laws Indian Laws Thu, 04 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168537