SOUTHERN ROADWAYS PRIVATE LTD. versus UNION OF INDIA AND ANOTHER

SOUTHERN ROADWAYS PRIVATE LTD. versus UNION OF INDIA AND ANOTHER

There is nothing in the Constitution preventing the legislature from classifying machinery for the purpose of granting development rebate, and such classification between office appliances/road transport vehicles and other machinery does not offend Article 14.

Parties
Petitioner: Southern Roadways Private Ltd.; Respondent: Union of India and Another
Jurisdiction
India
Judgment Date
16 January 1962
Procedural Posture
Petition Under Article 32 of the Constitution of India / Final Judgment
Outcome
petition dismissed
Legal Topics
Income Tax, Development Rebate, Equality Before Law (article 14), Discrimination in Taxation
Constitutional Law Tax Law Income Tax Development Rebate Equality Before Law (article 14) Discrimination in Taxation

Case Brief

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Parties

Southern Roadways Private Ltd.

Petitioner

Union of India and Another

Respondent

Procedural Posture

Petition Under Article 32 of the Constitution of India / Final Judgment

Legal Issues

  1. 1 Whether the second proviso to section 10(2)(vi-b) of the Income-tax Act, 1922, as amended by the Taxation Laws (Amendment) Act, 1960, offends Article 14 of the Constitution by discriminating against office appliances and road transport vehicles.

Ratio Decidendi

There is nothing in the Constitution preventing the legislature from classifying machinery for the purpose of granting development rebate, and such classification between office appliances/road transport vehicles and other machinery does not offend Article 14.

Court Disposition

petition dismissed

Orders

  • petition dismissed
  • rule discharged