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1951 (1) TMI 1 - SC - Income TaxWhether petitioner has been denied the fundamental right of equality before the law and the equal protection of the laws guaranteed to him by Article 14 of the Constitution.? Held that:- The discrimination, if any, was not brought about by the two Ordinances, but by the circumstance that there was no Income-tax Act in Nabha and consequently there was no case of assessment pending against any Nabha assessees. In any case the provision that pending proceedings should be concluded according to the law applicable at the time when the rights or liabilities accrued and the proceedings commenced is a reasonable law founded upon a reasonable classification of the assessees which is permissible under the equal protection clause and to which no exception can be taken. In our opinion the grievance of the alleged infringement of fundamental right under Article 14 is not well founded at all. The protection against imposition or collection of taxes save by authority of law is secured by Article 265 and not by Article 31(1), the questions urged by Dr. Tek Chand do not really arise and it is not necessary to express any opinion on them on this application. Those questions can only arise in appropriate proceedings and not on an application under Article 32. In our judgment this application fails on the simple ground that no fundamental right of the petitioner has been infringed either under Article 14 or under Article 31(1) and we accordingly dismiss the petition.
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