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1964 (2) TMI 5 - SC - Indian LawsWhether the continuance of the Bhopal State Agricultural Income-tax Act in the Bhopal region would be whether the differentiation arising from the continuation of the levy of the agricultural income-tax was unfair and not supported by a reasonable standard, and the State having the requisite information and opportunity to make the imposts reasonably uniform, had failed or neglected to do so? Held that:- The petition filed by the company was singularly deficient in furnishing particulars which would justify the plea of infringement of article 14 of the Constitution. It cannot be too strongly emphasized that to make out a case of denial of the equal protection of the laws under article 14 of the Constitution, a plea of differential treatment is by itself not sufficient. The State also did not place evidence before the High Court, which would in the very nature of things be in its possession, showing a rational relation between the differential treatment and the classification and has also not placed any material before the court throwing light on the question whether the continuance of the tax was justified : it merely chose to plead its case as on a demurrer. We think that this is a case in which the parties should be given an opportunity to plead their respective cases adequately and to go to trial after the requisite evidence which has a bearing is brought before the court. We accordingly allow the appeal, set aside the order and remand the case for re-trial to the High Court.Appeal allowed. Case remanded.
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