GOPAL NARAIN vs STATE OF UTTAR PRADESH & ANR.

The Supreme Court held that the imposition of taxes under Section 128(1) of the Uttar Pradesh Municipalities Act, 1916, does not violate Article 14 of the Constitution, as the policy for classification can be discerned from the Act itself. The Court ruled that the Municipal Board's authority to impose taxes is valid, and the notification imposing house and scavenging taxes in a specific area is not arbitrary. The petitioner's claims regarding violations of Article 19(1)(f) were also dismissed, affirming the legality of the tax imposition.