1986 (7) TMI 48

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....of the Tamil Nadu Agricultural Income-tax Act, 1955 (hereinafter referred to as " the Act "). The petitioner expresses a grievance with reference to the classification of " standard acre " under section 2(vv)(vi) of the Act, which reads as follows: " ' standard acre ' means-one-half of an acre of land used for growing banana, coconut or sugarcane. " The above provision is the one substituted....

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....e group, equal protection guaranteed under the Constitution is violated. In another place, it is stated that by wiping out the distinction regarding different lopes of coconut-bearing trees, an element of unequal treatment is introduced. In yet another place, it is claimed that the Amendment Act has made inroads into the classification and has done away with the classification, referring to the cl....

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....aced. The Legislature which is competent to levy a tax is necessarily given the full freedom to determine which articles should be taxed and in what manner and at what rate. It is for the person who assails legislation as discriminatory to establish that it is not based on a valid classification and this burden is all the more heavier when the legislation under attack is a taxing statute. So long ....