https://www.taxtmi.com/caselaws?id=49681 Challenge to permitting Union tax arrears to be recovered under State recovery machinery was resolved by applying Article 14 tests: the classification is territorial, has an intelligible differentia and a rational nexus to the legislative objective of efficient recovery, and therefore Section 46(2) is valid. An earlier disparity in detention under the Bombay City Land Revenue Act was cured by a subsequent amendment limiting detention; coercive measures taken after amendment do not infringe Article 14. Result: the recovery and detention challenged are lawful as applied after the amendment. en-us Fri, 14 Oct 1955 00:00:00 +0530 Tue, 09 Sep 2014 08:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49681 Challenge to permitting Union tax arrears to be recovered under State recovery machinery was resolved by applying Article 14 tests: the classification is territorial, has an intelligible differentia and a rational nexus to the legislative objective of efficient recovery, and therefore Section 46(2) is valid. An earlier disparity in detention under the Bombay City Land Revenue Act was cured by a subsequent amendment limiting detention; coercive measures taken after amendment do not infringe Article 14. Result: the recovery and detention challenged are lawful as applied after the amendment. Case-Laws Income Tax Fri, 14 Oct 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49681