https://www.taxtmi.com/caselaws?id=200683 Section 34(1)(c) of the Estate Duty Act permits aggregation of interests in Mitakshara Hindu undivided family property, including lineal descendants' interests, to determine the applicable duty rate. Its constitutional validity is examined against Parliament's taxing power, the deletion of article 19(1)(f), and article 14's reasonable-classification standard. Fiscal legislation has wide latitude to classify persons or property, while the challenger bears a substantial burden to show arbitrariness. Aggregation for rate purposes is treated as a recognised fiscal mechanism where the classification rests on an intelligible differentia rationally connected to the Estate Duty Act's object. en-us Thu, 22 Nov 1984 00:00:00 +0530 Thu, 12 Apr 2018 18:54:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200683 Section 34(1)(c) of the Estate Duty Act permits aggregation of interests in Mitakshara Hindu undivided family property, including lineal descendants' interests, to determine the applicable duty rate. Its constitutional validity is examined against Parliament's taxing power, the deletion of article 19(1)(f), and article 14's reasonable-classification standard. Fiscal legislation has wide latitude to classify persons or property, while the challenger bears a substantial burden to show arbitrariness. Aggregation for rate purposes is treated as a recognised fiscal mechanism where the classification rests on an intelligible differentia rationally connected to the Estate Duty Act's object. Case-Laws Indian Laws Thu, 22 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200683