https://www.taxtmi.com/caselaws?id=49427 The court upheld the validity of the U.P. Large Land Holdings Tax Act (1957), dismissing the petition. It found that the U.P. Legislature had the legislative competence to pass the Act, that the Act did not violate Articles 14, 19, and 31 of the Constitution, that the rates fixed by the State Government were valid, and that the Act was not confiscatory or a colorable piece of legislation. en-us Wed, 04 Apr 1962 00:00:00 +0530 Wed, 27 Aug 2014 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49427 The court upheld the validity of the U.P. Large Land Holdings Tax Act (1957), dismissing the petition. It found that the U.P. Legislature had the legislative competence to pass the Act, that the Act did not violate Articles 14, 19, and 31 of the Constitution, that the rates fixed by the State Government were valid, and that the Act was not confiscatory or a colorable piece of legislation. Case-Laws Income Tax Wed, 04 Apr 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49427