https://www.taxtmi.com/caselaws?id=39937 The Expenditure-tax Act's classification of a Hindu undivided family as a separate taxable unit was upheld against an Article 14 challenge. Fiscal legislation permits wide legislative discretion in selecting taxable persons and drawing distinctions, so long as the classification is not arbitrary and has a reasonable relation to the statutory object. A Hindu family governed by marumakkattayam law continued to fall within the statutory description, while Mappilla undivided families in North Malabar were treated differently because of their distinct statutory history, smaller numerical strength, and consistent legislative practice. The fact that Parliament could have extended the same treatment to Mappilla families did not render the existing classification unconstitutional. en-us Wed, 26 Feb 1969 00:00:00 +0530 Mon, 11 Aug 2014 09:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39937 The Expenditure-tax Act's classification of a Hindu undivided family as a separate taxable unit was upheld against an Article 14 challenge. Fiscal legislation permits wide legislative discretion in selecting taxable persons and drawing distinctions, so long as the classification is not arbitrary and has a reasonable relation to the statutory object. A Hindu family governed by marumakkattayam law continued to fall within the statutory description, while Mappilla undivided families in North Malabar were treated differently because of their distinct statutory history, smaller numerical strength, and consistent legislative practice. The fact that Parliament could have extended the same treatment to Mappilla families did not render the existing classification unconstitutional. Case-Laws Income Tax Wed, 26 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39937