https://www.taxtmi.com/caselaws?id=314411 Taxation classifications enjoy wider constitutional latitude, and absolute uniformity is not required if the Legislature selects the taxable unit on a rational and substantial basis. A Hindu undivided family governed by Marumakkattayam law and a Mappilla family governed by the corresponding law were not shown to be similarly situated in all material respects, especially given differences in family property, succession and partition. Historical treatment of Hindu undivided families as a separate taxable unit also supported the distinction. The classification was therefore valid and the challenge under Article 14 failed, leaving the Expenditure-tax Act, 1957 applicable to Hindu undivided families. en-us Wed, 26 Feb 1969 00:00:00 +0530 Fri, 07 Jun 2024 12:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314411 Taxation classifications enjoy wider constitutional latitude, and absolute uniformity is not required if the Legislature selects the taxable unit on a rational and substantial basis. A Hindu undivided family governed by Marumakkattayam law and a Mappilla family governed by the corresponding law were not shown to be similarly situated in all material respects, especially given differences in family property, succession and partition. Historical treatment of Hindu undivided families as a separate taxable unit also supported the distinction. The classification was therefore valid and the challenge under Article 14 failed, leaving the Expenditure-tax Act, 1957 applicable to Hindu undivided families. Case-Laws Indian Laws Wed, 26 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314411