https://www.taxtmi.com/caselaws?id=299908 A surcharge imposed as an enhancement of existing land revenue was held to fall within the State's legislative power over land revenue, rather than constituting a separate tax. The Court found that the extent of the increase did not alter the nature of the levy, and the temporary character of the measure, in the context of continuing settlement and resurvey, supported legislative competence. On Article 14, the Court applied the settled test of intelligible differentia and rational relation to the object and held that differential incidence arising from post-reorganisation revenue arrangements was not hostile discrimination. The constitutional challenge failed and the surcharge legislation was upheld. en-us Thu, 12 Aug 1971 00:00:00 +0530 Fri, 24 Jun 2022 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299908 A surcharge imposed as an enhancement of existing land revenue was held to fall within the State's legislative power over land revenue, rather than constituting a separate tax. The Court found that the extent of the increase did not alter the nature of the levy, and the temporary character of the measure, in the context of continuing settlement and resurvey, supported legislative competence. On Article 14, the Court applied the settled test of intelligible differentia and rational relation to the object and held that differential incidence arising from post-reorganisation revenue arrangements was not hostile discrimination. The constitutional challenge failed and the surcharge legislation was upheld. Case-Laws Indian Laws Thu, 12 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299908