https://www.taxtmi.com/caselaws?id=292033 The Kerala Plantations (Additional Tax) Act, 1960 was upheld against an Article 14 challenge because the additional tax was levied on plantation land used for specified crops, not merely on land area or productivity. The statutory definition of plantation and the assessment method in Schedule II provided a rational basis for classification and aimed to avoid unequal tax incidence. In taxation, Article 14 is breached only if similarly situated property is subjected to unequal incidence without a rational basis. The Act did not create that defect, and the validity challenge failed. en-us Fri, 30 Jul 1965 00:00:00 +0530 Fri, 04 Dec 2020 17:23:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292033 The Kerala Plantations (Additional Tax) Act, 1960 was upheld against an Article 14 challenge because the additional tax was levied on plantation land used for specified crops, not merely on land area or productivity. The statutory definition of plantation and the assessment method in Schedule II provided a rational basis for classification and aimed to avoid unequal tax incidence. In taxation, Article 14 is breached only if similarly situated property is subjected to unequal incidence without a rational basis. The Act did not create that defect, and the validity challenge failed. Case-Laws Indian Laws Fri, 30 Jul 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292033