https://www.taxtmi.com/caselaws?id=278481 Inclusion of the Kerala Land Tax Act in the Ninth Schedule did not by itself save it from challenge where the levy operated as confiscatory taxation or lacked lawful machinery. The majority held that the amended scheme, including concessional and provisional assessment provisions, prevented the Act from being characterised as confiscatory in substance, though a concurring view treated it as colourable and invalid. Separately, the demand and collection of basic tax failed because the Act did not clearly specify the authority empowered to levy and assess the tax, and the incomplete assessment machinery could not be cured by revenue recovery provisions. The tax demand and recovery proceedings were therefore unsustainable. en-us Thu, 09 Apr 1970 00:00:00 +0530 Wed, 06 Feb 2019 19:03:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278481 Inclusion of the Kerala Land Tax Act in the Ninth Schedule did not by itself save it from challenge where the levy operated as confiscatory taxation or lacked lawful machinery. The majority held that the amended scheme, including concessional and provisional assessment provisions, prevented the Act from being characterised as confiscatory in substance, though a concurring view treated it as colourable and invalid. Separately, the demand and collection of basic tax failed because the Act did not clearly specify the authority empowered to levy and assess the tax, and the incomplete assessment machinery could not be cured by revenue recovery provisions. The tax demand and recovery proceedings were therefore unsustainable. Case-Laws Indian Laws Thu, 09 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278481