https://www.taxtmi.com/caselaws?id=292043 A taxing statute is not unconstitutional under article 14 if it rests on a rational, intelligible classification with a fair relation to the object of the law. The High Court held that a Hindu undivided family and a Mappilla Marumakkathayam tarwad were materially different legal and social units in descent, ownership, partition, management and succession, so their separate treatment did not amount to hostile discrimination. It further held that a tarwad karnavan, as an individual holding property in a representative capacity, could still fall within the term "individual" in the charging provisions. The challenge failed and the charging sections were upheld. en-us Thu, 07 Nov 1963 00:00:00 +0530 Fri, 04 Dec 2020 18:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292043 A taxing statute is not unconstitutional under article 14 if it rests on a rational, intelligible classification with a fair relation to the object of the law. The High Court held that a Hindu undivided family and a Mappilla Marumakkathayam tarwad were materially different legal and social units in descent, ownership, partition, management and succession, so their separate treatment did not amount to hostile discrimination. It further held that a tarwad karnavan, as an individual holding property in a representative capacity, could still fall within the term "individual" in the charging provisions. The challenge failed and the charging sections were upheld. Case-Laws Income Tax Thu, 07 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292043