https://www.taxtmi.com/caselaws?id=169668 Sections 3, 4, 6 and 8 of the Andhra Pradesh Land Revenue (Additional Assessment) and Cess Revision Act, 1962 were found to violate Article 14 because the scheme applied a flat minimum levy to dry lands and an ayacut-based classification to wet lands without a rational link to soil quality, productivity, or the object of rationalising land revenue. The Court also held that section 6 did not provide workable assessment machinery, as the Act contained no adequate procedure, notice, forum, or designated authority for assessment or challenge. In taxing statutes, classification must rest on an intelligible differentia with a rational relation to the legislative purpose, and arbitrary or uncontrolled assessment power is impermissible. The impugned provisions were invalid. en-us Tue, 28 Feb 1967 00:00:00 +0530 Wed, 29 Apr 2015 15:35:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169668 Sections 3, 4, 6 and 8 of the Andhra Pradesh Land Revenue (Additional Assessment) and Cess Revision Act, 1962 were found to violate Article 14 because the scheme applied a flat minimum levy to dry lands and an ayacut-based classification to wet lands without a rational link to soil quality, productivity, or the object of rationalising land revenue. The Court also held that section 6 did not provide workable assessment machinery, as the Act contained no adequate procedure, notice, forum, or designated authority for assessment or challenge. In taxing statutes, classification must rest on an intelligible differentia with a rational relation to the legislative purpose, and arbitrary or uncontrolled assessment power is impermissible. The impugned provisions were invalid. Case-Laws Indian Laws Tue, 28 Feb 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169668