RAMJILAL vs INCOME-TAX OFFICER, MOHINDARGARH.

The Supreme Court examined the constitutionality of the Patiala and East Punjab States Union General Provisions (Administration) Ordinance (No. XVI of 2005) concerning income tax assessments. It held that the petitioner was denied equality before the law under Article 14 by being assessed at a higher rate than those in Kapurthala, and that the Ordinance could not operate retrospectively to impose taxes on income accrued before August 20, 1948, thus infringing the fundamental right to property under Article 31(1). The Court quashed the assessment made under the Patiala Income-tax Act in Nabha.