1962 (8) TMI 67 - SUPREME COURT

Whether section 2A of the Kerala Agricultural Income-tax Act, 1950, as amended by Kerala Act II of 1959 infringes article 14 of the Constitution or whether it can be justified on the basis of the doctrine of classification?

Held that:- Petition dismiised. The impugned section is a temporary provision intended to apply only for one year to tide over a difficult situation brought about by the reorganization of States. It is true that every law, whether it is temporary or permanent, cannot infringe article 14 of the Constitution; but in considering the question of reasonableness of the legislation this circumstance will have some bearing, particularly when the legislature selected one of the many methods open to it. Though the method selected may not be as good as other, we cannot hold that it is unreasonable and, therefore, liable to be struck down.