https://www.taxtmi.com/caselaws?id=168888 Section 22(b) of the Administration of Evacuee Property Act, 1950 was upheld as consistent with Article 14 because the classification between persons transferring assets to Pakistan after 18 October 1949 and those transferring assets between 14 August 1947 and 18 October 1949 rested on real differences in circumstance, and the two groups were not similarly situated. The Court also held that a pre-declaration transfer of a substantial portion of assets to Pakistan could be relied on under section 22(b), since the statute required only the prescribed transfer and did not require additional circumstances or later conduct. The evacuee property declarations were therefore sustained. en-us Tue, 25 Apr 1961 00:00:00 +0530 Thu, 02 Apr 2015 15:20:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168888 Section 22(b) of the Administration of Evacuee Property Act, 1950 was upheld as consistent with Article 14 because the classification between persons transferring assets to Pakistan after 18 October 1949 and those transferring assets between 14 August 1947 and 18 October 1949 rested on real differences in circumstance, and the two groups were not similarly situated. The Court also held that a pre-declaration transfer of a substantial portion of assets to Pakistan could be relied on under section 22(b), since the statute required only the prescribed transfer and did not require additional circumstances or later conduct. The evacuee property declarations were therefore sustained. Case-Laws Indian Laws Tue, 25 Apr 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168888