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    <title>1953 (2) TMI 47 - Supreme Court</title>
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    <description>The Sathi Lands (Restoration) Act, 1950 was invalidated for violating Article 14 because it singled out two identified lessees and one specific settlement for adverse treatment without any rational basis for classification. The Court noted that other leaseholders under the same estate were similarly situated and had obtained settlements on comparable terms, yet the Act targeted only the named transaction. It also treated the measure as a legislative nullification of a private transaction without prior adjudication, rather than a general law based on an intelligible distinction. The statute was therefore held unconstitutional as hostile discrimination.</description>
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    <pubDate>Fri, 20 Feb 1953 00:00:00 +0530</pubDate>
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      <title>1953 (2) TMI 47 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=196250</link>
      <description>The Sathi Lands (Restoration) Act, 1950 was invalidated for violating Article 14 because it singled out two identified lessees and one specific settlement for adverse treatment without any rational basis for classification. The Court noted that other leaseholders under the same estate were similarly situated and had obtained settlements on comparable terms, yet the Act targeted only the named transaction. It also treated the measure as a legislative nullification of a private transaction without prior adjudication, rather than a general law based on an intelligible distinction. The statute was therefore held unconstitutional as hostile discrimination.</description>
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      <pubDate>Fri, 20 Feb 1953 00:00:00 +0530</pubDate>
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