Court : Andhra Pradesh
Reported in : 2002(1)ALD423; 2002(2)ALT77
..... bhopal sugar industries, : [1964]52itr443(sc) , a constitution bench of the supreme court laid down the principle thus: ...all persons who are similarlycircumstanced as regards a subject-matter are entitled to equal protection of the laws, but it is not predicated thereby that every law must have universal application irrespective of dissimilarity of objects or transactions to which it applies, or of the nature or attainments of the persons to whom it relates ..... the trial court held the admission policy violates 'equal protection clause' in fourteenth amendment and the supreme court of washington reversed the ..... is axiomatic that article 15(1) and 15(2) as well as article 16(1) and 16(2) are the facets of article 14 of the constitution of india, which proclaims 'equality of law'and 'equal protection of laws', which are aimed at providing equal opportunities to all the citizens. ..... power, no doubt, in some degree is likely to produce some inequality; but if a law deals with the liberties of a number of well-defined classes, it is not open to the charge of denial of equal protection on the ground that it has no application to other persons. ..... # the constitutional command to the state to afford equal protection of its laws sets a goal not attainable by the invention and application of a precise ..... so to say, any programme employing 'rational classification' to favour certain minority groups would be subject to strict scrutiny by the constitutional court under, 'equal protection clause'. 56. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2002(6)ALD548; 2003(2)ALT770
..... of legislation which legislature takes care to reasonably classify persons for legislative purposes and if it 'deals clearly with all persons belonging to a 'well-defined class,' it is not open to the charge of denial of equal protection on the ground that the law does not apply to other persons or things. ..... , the supreme court held that differential treatment does not per se constitute violation of article 14 and that differential treatment denies equal protection only when there is no reasonable basis for the differentiation. ..... taxing statutes must also satisfy the test of equal protection and are liable to be struck down if ..... is well settled that if a law deals equally with members of a 'well-defined class' of persons or things, it is not obnoxious and it is not open to the charge of denial of equal protection on the ground that it has no application ..... it is true that article 14 guarantees equal protection as well as equal treatment, in similar circumstances, both in the privileges conferred and ..... which is free from discriminatory impact and that in such a complex arena in which no perfect alternatives exist, the court does well not to impose too rigorous a standard of criticism, under the equal protection clause, reviewing fiscal services or measures. ..... when a law is challenged as denying equal protection, the question for determination by the court is not whether it has resulted in inequality, but whether there is some difference, which bears a just and reasonable relation to .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2001(4)ALT347; [2001]124STC515(AP)
..... it is true that taxation law is no exception to the doctrine of equal protection as held by the apex court in khandige, sham bhat v. ..... state of kerala : [1961]3scr77 ; it must not deny equal protection of the laws as guaranteed under article 14 as held in state of kerala v. ..... and the feed supplements are only added as an option in different quantities depending upon the stages of life of birds or other livestock, it cannot be said that items entry 80 and items in entry 80-a are the same so as to attract equal protection clause embodied in article 14 of the constitution. ..... has yet been devised which is free from discriminatory impact and that in such a complex arena in which no perfect alternatives exist, the court does well not to impose too rigorous a standard of criticism, under the equal protection clause, while reviewing fiscal matters.13. ..... it is not open to the charge of denial of equal protection on the ground that the law does not apply to other persons ..... in other words, say, if an enactment is challenged as violative of article 14, it can be struck down only if it is found that it is violative of the equality clause/equal protection clause enshrined therein. ..... if a law deals equally with members or things of a well-defined class, it is not obnoxious and it is not open to the charge of denial of equal protection or discrimination on the ground that it has no application to other persons and things ..... article 14 guarantees right of equality before the law and equal protection thereunder. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1958]9STC104(AP)
..... the supreme court restated the following principles :-'(1) one who challenges the validity of state taxation on the ground that it violates the equal protection clause of the federal constitution cannot rely on theoretical inequalities but must show that he himself is affected unfavourably by the discrimination of which he ..... doing so they made the following observations :-'the provision in the 14th amendment that no state shall deny to any person within its jurisdiction the equal protection of the laws, was not intended to prevent a state from adjusting its system of taxation in all proper and reasonable ways. ..... latitude in the manner of classification does not enable a state to classify so arbitrarily as to subvert the fundamental doctrine of equal protections of laws, nourished and developed with so much care by the constitutional law of america and incorporated in our constitution. ..... , in sustaining the law lays down the following principles :(1) a state does not deny the equal protection of the laws merely by adjusting its revenue laws and taxing system in such a way as to favour certain industries or forms of industry; (2) it may make discriminations if founded on distinctions that we cannot pronounce unreasonable and purely arbitrary; ..... though in america at the outset the court did not regard that the equal protection clause had any bearing on taxation, gradually the supreme court conceded that hostile discrimination against all persons and classes might be obnoxious to the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1989)77CTR(AP)40; [1989]178ITR31(AP)
..... the courts will not strike down an act as denying the equal protection of laws merely because other object could have been but are not, taxed by the ..... union of india : [1969]74itr49(sc) , the equal protection clause enshrined in article 14 is not an abstract ..... protection if the equality case clauses does not predicate a mathematically precise or logically complete of sysmmetrical classification; it is not a condition of the guarantee of equal protection that all transactions properties object or person of the same genus must be affected by it or none at ..... the extent of collection at sources under section 206c : section 206c says that the seller of specified goods shall at the time of recipe of the purchase price from the purchaser collect, in addition to purchase price, a sum equal to the percentage specified in the corresponding entry in column 3 of the table by way of income-tax for example in the case of alcoholic liquor (for human consumption) (other than indian made foreign liquor), the collection at source ..... in such goods chargeable to to tax under the hear 'profits and gains of business or profession'; (b) the right to receive any goods of the nature specified in column (2) of the table below, or such goods, as the case may be, a sum equal to the percentage, specified, in the corresponding entry in column (3) of the said table, of the amount paid or payable by the buyer in respect of the sale of such right or as the purchase price in respect of such goods shall be deemed to .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2001(5)ALD212
..... reasonably classify persons for legislative purposes and if it deals equally with all persons belonging to a 'well defined class', it is not open to the charge of denial of equal protection on the ground that the law does not apply to other ..... in the premise of the above well settled principles flowing from the equal protection clause embodied in article 14 of the constitution, let us proceed to ..... iaai, : (1979)iillj217sc , it can safely be said that since equal protection guaranteed under article 14 of the constitution of india embraces the entire realm of 'state action', that guarantee would extend not only when an individual is discriminated against in the matter of exercise of his ..... of burden does not per se amount to discrimination within the inhibition of the equal protection clause incorporated in article 14 of the constitution. ..... when a law is challenged as denying equal protection, the question for determination by the court is not whether it has resulted in inequality, but whether there is some difference which bears a just and ..... briefly, is as follows: the court masters and personal secretaries to the judges and the section officers (strictly confidential), hereafter referred to as 'section officers (sc)', branch of the secretariat were never treated as equals and the pay scale attached to the post of court masters and personal secretaries to judges and section officers (sc) of the ga department has always been different and higher pay scale has been attached to the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1978AP264
..... , then the differentiation which the legislation makes between the class of persons or things to which it applies and other persons or things left outside the purview of the legislation cannot be regarded as a denial of the equal protection of the law, for, if the legislation were all embracing in its scope, no question could arise classification being base on intelligible differentia having a reasonable relation to the legislative purpose. ..... in other words, a statutory discrimination cannot be set aside as the denial of equal protection of the laws if any state of facts may reasonably be conceived to justify ..... contend that all the employees of the university were drawn from the same source and fixing the age of retirement to some at 60 years and to the petitioners at 55 years, is violative of the equality before the law and equal protection of laws clause of article 14 of the constitution. ..... of the equal protection of the laws means the protection of equal laws. ..... if a law deals equally with members of a well-defined class, it is not obnoxious and it is not open to the charge of denial of equal protection on ground that it has no application to other ..... deals equally with all of a certain well-defined class it is not obnoxious and it is not open to the charge of a denial of equal protection on the ground that it has no application to other persons, for the class for whom the law has been made is different from other persons, and therefore, there is no discrimination amongst equals. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2010(1)ALT112
..... statute itself makes a discrimination on the basis of monetary consideration, the statue would be invalidated for being in conflict with the equal protection clause, and the plea that the provision is actually working out for the benefit of the wakf would not be a ..... who makes a gift in favour of what he believes to be the advancement of his religion and the welfare of his community or mankind.these observations do, in our opinion, afford an indication of the measure of protection that is given by article 26(b) of our constitution.thus, the matters of religion and those of secular administration of religious properties clearly made out and stand on a different footing and with respect to the latter the ..... confederation of ex-servicemen, after considering leading cases on equal protection clause enshrined in article 14 of the constitution, ..... be dealing equally with the members of a well defined class, it cannot be held to be discriminatory on the ground of not providing equal protection being allegedly ..... 14 of the constitution guarantees equality before the law and confers equal protection of laws. ..... are not, by nature, attainment or circumstances, equal and the varying needs of different classes of persons often require separate treatment and, therefore, the protecting clause has been construed as a guarantee against discrimination amongst equals only and not as taking away from the state ..... to equality not only means right not to be discriminated against but also protection against .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2002(2)ALD96; 2002(2)ALT473
..... . the principle of equalitybefore law and the principle of equal protection of law do not prohibit the state from resorting ..... power, no doubt, in some degree is likely to produce some inequality, but if a law deals with the liberties of a number of well-defined classes, it is not open to the charge of denial of equal protection on the ground that it has no application to other persons ..... .# the constitutional command to the state to afford equal protection of its laws sets a goal not attainable by the invention and application of a ..... light of the submissions made before us, the following points arise for consideration:(i) whether clause (c) of explanation i, and clause (c) of explanation ii of rule 3(2) of the rules offend equality clause in article 14 of the constitution of india, and whether the under-inclusion of the petitioners in the category of 'in serivce' candidates is arbitrary and irrational? ..... the legislature reasonably classifies persons for legislative purposes so as to bring them under a well-defined class, it is not open to challenge on the ground of denial of equal treatment that the law does not apply to other persons ..... consideration suffers from a discriminatory vice is another matter which we will presently consider but surely, the rule cannot first be assumed to be retrospective and then be struck down for the reason that it violates the guarantee of equal opportunity by extending its arms over the past ..... is unreasonable and arbitrary, and violates equality clause in the constitution.6. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1972AP19
..... ' section 17, sub-section (b) does not, therefore, offend against that equal protection clause contained in article 14 and if the validity of section 17, sub-section (4) cannot be attacked on the ground of violation of article 14, the attack against the validity of section 17, sub-section (1) ..... 17 (4) read with section 17 (1) does not suffer from the vice of unreasonable classification and does not offend against equal protection clause contained in article 14 of the constitution, is now well settled. ..... on the request of the land owner may agree to give in exchange any government land, the cost of which is in their opinion equal to the cost of the land acquired or agree to pay a portion of the compensation in money and the other portion in the form ..... provisions to the effect that the market value of the land at the date of the publication of the notification under section 4 91) or an amount equal to the market value of the lands during the five years immediately preceding such date, whichever is less, could be paid as compensation. ..... if the owner is by a constitutional guarantee protected against, expropriation of his property otherwise than for a just monetary equivalent it would be impossible to hold that a law which authorises acquisition of land not for its true value, ..... provided under the state act is much lower than the one that is provided by the central act and, therefore, the state act offends against the rule of equality before the law stated in article 14 of the constitution.11. .....
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