https://www.taxtmi.com/caselaws?id=174359 Differential profession tax rates for lawyers based on location of practice and length of practice were upheld as founded on intelligible differentia. Practice in the Bangalore Urban Agglomeration was treated as reflecting greater professional opportunities in a densely populated area, and classification by years of practice was accepted as a relevant proxy for professional prospects and capacity to pay. The challenge that the scheme was arbitrary or encroached on the Union field failed, and the classification was held valid under Article 14. en-us Wed, 11 Sep 1991 00:00:00 +0530 Wed, 07 Oct 2015 11:39:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174359 Differential profession tax rates for lawyers based on location of practice and length of practice were upheld as founded on intelligible differentia. Practice in the Bangalore Urban Agglomeration was treated as reflecting greater professional opportunities in a densely populated area, and classification by years of practice was accepted as a relevant proxy for professional prospects and capacity to pay. The challenge that the scheme was arbitrary or encroached on the Union field failed, and the classification was held valid under Article 14. Case-Laws Indian Laws Wed, 11 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174359