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1965 (2) TMI 93 - SC - Indian LawsWhether the impost in the present case is a tax on land within the meaning of entry 49 of List II of the Seventh Schedule to the Constitution? Held that: The tax in the present case being on land would clearly be within the competence of the State legislature. There was certainly an allegation by the appellant that Art. 14 had been infringed; but that allegation is vague and gives no facts and figures for holding that the tax imposed on the Kharma market was discriminatory. It appears that the tax was imposed for the year 1953-54. As there is no material before us by which we can judge the relative size and importance of the five markets, it is not possible to hold that there was discrimination in taxing Kharma market at ₹ 600/- per year as compared to taxing the three other markets at less than ₹ 600/-. The attack therefore on the amount actually fixed on the ground of discrimination must fail. Appeal dismissed.
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