Supreme Court of India · 1962-08-29
KHANDIGE SHAM BHAT AND OTHERS vs THE AGRICULTURAL INCOME TAX OFFICER
- Citation / case number
- SC 1961/38
- Court
- Supreme Court of India
- Petitioner
- KHANDIGE SHAM BHAT AND OTHERS
- Respondent
- THE AGRICULTURAL INCOME TAX OFFICER
- Author
- SINHA, BHUVNESHWAR P.(),SUBBARAO, K.,SHAHC.,AYYANGAR, N. RAJAGOPALA,MUDHOLKARR.
- Bench
- SINHA, BHUVNESHWAR P.(CJ),SUBBARAO, K.,SHAH, J.C.,AYYANGAR, N. RAJAGOPALA,MUDHOLKAR, J.R.
Judgment text excerpt
The Supreme Court upheld the constitutional validity of Section 2A of the Kerala Agricultural Income Tax Act, 1950, as amended by Kerala Act II of 1959, which was challenged for infringing Article 14 of the Constitution. The Court found that the provision was a reasonable classification to address the anomalies arising from the reorganization of States under the States Reorganization Act, 1956. The Court held that the assessment of agricultural income from lands in the newly formed Malabar District was valid and did not violate the equality clause.