https://www.taxtmi.com/caselaws?id=49681 Territorial classification in tax recovery was treated as constitutionally permissible where the statute adopted the existing State machinery for collecting certified income-tax arrears, because the differentiation had an intelligible basis and a rational nexus with recovery of a public demand. The Court also noted that a provision originally inconsistent with Article 14 is not necessarily extinguished for all purposes; once the discriminatory element is removed by valid amendment, the law may operate again in amended form. Applying that principle, the amended Bombay City land revenue arrest provision was held to have cured the unequal treatment by aligning the detention regime with the comparative law. 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 Territorial classification in tax recovery was treated as constitutionally permissible where the statute adopted the existing State machinery for collecting certified income-tax arrears, because the differentiation had an intelligible basis and a rational nexus with recovery of a public demand. The Court also noted that a provision originally inconsistent with Article 14 is not necessarily extinguished for all purposes; once the discriminatory element is removed by valid amendment, the law may operate again in amended form. Applying that principle, the amended Bombay City land revenue arrest provision was held to have cured the unequal treatment by aligning the detention regime with the comparative law. Case-Laws Income Tax Fri, 14 Oct 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49681