https://www.taxtmi.com/caselaws?id=169612 A land-tax scheme that treated all lands as yielding a minimum gross income and imposed a broadly uniform per-acre levy was held to lack a rational classification linked to actual or potential productivity, so Sections 5 and 6 were invalid under Article 14. The assessment and remedial machinery, including provisional assessment, appeal, reference and revision, was also held to be non-participatory and largely illusory because the taxpayer had no effective opportunity to contest the material and payment was required before appeal, making the scheme violative of Article 19(1)(f). The exemption provision in Section 2 was not separately struck down, but the operative provisions were unconstitutional and inseverable, so the Act and rules could not be enforced. en-us Thu, 11 Oct 1962 00:00:00 +0530 Tue, 28 Apr 2015 10:10:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169612 A land-tax scheme that treated all lands as yielding a minimum gross income and imposed a broadly uniform per-acre levy was held to lack a rational classification linked to actual or potential productivity, so Sections 5 and 6 were invalid under Article 14. The assessment and remedial machinery, including provisional assessment, appeal, reference and revision, was also held to be non-participatory and largely illusory because the taxpayer had no effective opportunity to contest the material and payment was required before appeal, making the scheme violative of Article 19(1)(f). The exemption provision in Section 2 was not separately struck down, but the operative provisions were unconstitutional and inseverable, so the Act and rules could not be enforced. Case-Laws Indian Laws Thu, 11 Oct 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169612