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1961 (9) TMI 51 - MADRAS HIGH COURTExtract: .......provision is not discriminatory in its terms and even if it were so, the fixing of taxing points and taxable events at the discretion of the Legislature amounts to a reasonable classification, not falling within the mischief of Article 14 of the Constitution. The petition fails and is dismissed with costs. Counsel s fee Rs. 100. Petition dismissed.
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