Supreme Court of India

Khandige Sham Bhat and Others v. The Agricultural Income Tax Officer

Neutral citation

Reported as [1963] 3 S.C.R. 809

Bench Bhuvneshwar Prasad Sinha J.

Decided 29 August 1962

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

5 Supreme Court benches have cited this judgment.

What the Court ordered

We hold that the classification in the present case is founded on an intelligible differentia. between the assessees of the two parts of the State, and that the said differences ha.ve rational relationship to the object of the Amending Act.

Judgment, page 13

From the headnote

Agricultural Income ta.t: - Temporary amendment of enactment consequent on reorganisation of States - Territorial classification in aefining previous year. If discriminatory M oae of ascertaining rate - lf reasonable-Kerala Agricultu ral Act, 1950 (Kerala 22 of 1950 ), as amenaed by Kerala Act 11 of 1959, s.2A - Constitution of Jnaia, Art 14. This petition challenged the constitutional validity of s. 2A of the Kerala Agricultural Income Tax Act, 1950 as amended by Kerala Act 11 of 1959, under which the peti tion er was assessed to agricultural income tax, on the ground tint the section

Authorities it was built on

1958 Shri Ram Krishna Dalmia v. Shri Justice S. R. Tendolkar & Others cited by 108

Where later benches applied it

2024 Omkar Ramchandra Gond v. The Union of India & Ors. relied on
2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc. referred to
2023 Union of India and Ors. v. Cosmo Films Limited referred to
2022 Noel Harper & Ors. v. Union of India & Anr. referred to
1980 Shukla v. State (delhi Administration) mentioned

Of those, 1 relied on · 3 referred to · 1 mentioned

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