https://www.taxtmi.com/caselaws?id=277477 The article states that the U.P. Large Land Holdings Tax Act, 1957 was a tax on land holdings, with annual value serving only as the measure of levy, and therefore fell within the State's power under Entry 49 of List II rather than Entry 86 of List I. It further explains that the statute did not involve excessive delegation because the Legislature retained the essential policy and framework, and that the constitutional attacks under Articles 19(1)(f), 19(1)(g), and 14 failed for lack of material showing confiscatory effect, hostile discrimination, or procedural invalidity. The levy was accordingly treated as a valid fiscal measure. en-us Mon, 12 Oct 1959 00:00:00 +0530 Wed, 05 Dec 2018 10:49:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277477 The article states that the U.P. Large Land Holdings Tax Act, 1957 was a tax on land holdings, with annual value serving only as the measure of levy, and therefore fell within the State's power under Entry 49 of List II rather than Entry 86 of List I. It further explains that the statute did not involve excessive delegation because the Legislature retained the essential policy and framework, and that the constitutional attacks under Articles 19(1)(f), 19(1)(g), and 14 failed for lack of material showing confiscatory effect, hostile discrimination, or procedural invalidity. The levy was accordingly treated as a valid fiscal measure. Case-Laws Indian Laws Mon, 12 Oct 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277477