https://www.taxtmi.com/caselaws?id=49396 A geographical distinction in tax burdens arising from the continuation of pre-reorganisation law is not unconstitutional merely because it operates only in one region. The differential levy may survive Article 14 if it rests on a reasonable classification based on historical necessity or administrative expediency and has a rational relation to the statutory object. The Court also stressed that a constitutional challenge of this kind cannot be properly resolved without adequate pleadings and evidence on the comparative tax burden and the basis for the differentiation. On the record before it, the matter required remand for fresh factual enquiry. en-us Wed, 19 Feb 1964 00:00:00 +0530 Tue, 20 Dec 2016 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49396 A geographical distinction in tax burdens arising from the continuation of pre-reorganisation law is not unconstitutional merely because it operates only in one region. The differential levy may survive Article 14 if it rests on a reasonable classification based on historical necessity or administrative expediency and has a rational relation to the statutory object. The Court also stressed that a constitutional challenge of this kind cannot be properly resolved without adequate pleadings and evidence on the comparative tax burden and the basis for the differentiation. On the record before it, the matter required remand for fresh factual enquiry. Case-Laws Indian Laws Wed, 19 Feb 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49396