https://www.taxtmi.com/caselaws?id=292044 A plantation tax measured by the extent and productive potential of plantation land was treated as a tax on land, not on income, so the Kerala Plantations (Additional Tax) Act, 1960 was within the State Legislature's competence under Entry 45 of List II. The Court also held that the Act did not violate Article 14 because the classification of plantations rested on a real and intelligible differentia, and the Legislature had latitude to choose taxing subjects so long as the class selected was not treated unequally without a rational basis. The writ challenge therefore failed and the enactment was sustained. en-us Thu, 18 Jul 1963 00:00:00 +0530 Fri, 04 Dec 2020 18:38:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292044 A plantation tax measured by the extent and productive potential of plantation land was treated as a tax on land, not on income, so the Kerala Plantations (Additional Tax) Act, 1960 was within the State Legislature's competence under Entry 45 of List II. The Court also held that the Act did not violate Article 14 because the classification of plantations rested on a real and intelligible differentia, and the Legislature had latitude to choose taxing subjects so long as the class selected was not treated unequally without a rational basis. The writ challenge therefore failed and the enactment was sustained. Case-Laws Wealth-tax Thu, 18 Jul 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292044