STATE OF BIHAR vs SACHCHIDANAND KISHOE PRASAD SINHA &ANR

The Supreme Court upheld the Patna High Court's decision to strike down clauses (a) and (c) of sub-rule (1) of Rule 3 of the Assessment of Annual Rental Value of Holding Rules, 1993, framed under Section 227 and Section 130 of the Patna Municipal Corporation Act. The Court found that these clauses violated the equality clause under Article 14 of the Constitution of India. Consequently, the Court affirmed the High Court's ruling, reinforcing the principle that taxation must adhere to constitutional mandates of equality.