TMI Blog2020 (1) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... to the following principles: (i), there is always presumption in favour of constitutionality of a law made by Parliament or a State Legislature (ii), no enactment can be struck down by just saying that it is arbitrary or unreasonable or irrational but some constitutional infirmity has to be found (iii), the court is not concerned with the wisdom or unwisdom, the justice or injustice of the law as the Parliament and State Legislatures are supposed to be alive to the needs of the people whom they represent and they are the best judge of the community by whose suffrage they come into existence (iv), hardship is not relevant in pronouncing on the constitutional validity of a fiscal statute or economic law and (v), in the field of taxation, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 dated 27.07.2017 and 14 of 2019 dated 7th March, 2019 on the ground that same are unjust, unreasonable and in arbitrary manner the Ice Cream has been treated at par with Pan Masala and Tobacco products. There is no justification of the Ice Cream Manufacturers being treated equally with Pan Masala and Tobacco Manufacturers when admittedly there are no any ill-effects of consumption of Ice Cream. There are more than fifty thousand Small Scale Ice cream Manufacturers in India, which roughly employed 20-30 employees and such heavy taxation without any reasonable classification between Small Scale and Large Scale Ice Cream Manufacturers would lead to shut-down the Small Scale Units. 4. When we asked, on which ground validity has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 22. In Mohd. Hanif Quareshi15, the Constitution Bench further observed that there was always a presumption in favour of constitutionality of an enactment and the burden is upon him, who attacks it, to show that there has been a clear violation of the constitutional principles. It stated in paragraph 15 (at pgs. 740-741) of the Report as under : ..The courts, it is accepted, must presume that the legislature understands and correctly appreciates the needs of its own people, that its laws are directed to problems made manifest by experience and that its discriminations are based on adequate grounds. It must be borne in mind that the legislature is free to recognise degrees of harm and may confine its restrictions to tho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Mahant Moti Das and the two earlier decisions, namely, Charanjit Lal Chowdhury v. Union of India and others and The State of Bombay and another v. F.N. Balsara and reiterated the principle that presumption was always in favour of constitutionality of an enactment. 26. In one of the recent cases in Karnataka Bank Limited, while referring to some of the above decisions, in para 19 (at pgs. 262-263) of the Report, this Court held as under : 19. The rules that guide the constitutional courts in discharging their solemn duty to declare laws passed by a legislature unconstitutional are well known. There is always a presumption in favour of constitutionality, and a law will not be declared unconstitutional unless the case i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the wisdom or unwisdom, the justice or injustice of the law as the Parliament and State Legislatures are supposed to be alive to the needs of the people whom they represent and they are the best judge of the community by whose suffrage they come into existence (iv), hardship is not relevant in pronouncing on the constitutional validity of a fiscal statute or economic law and (v), in the field of taxation, the Legislature enjoys greater latitude for classification. 9. On due consideration of the aforesaid we are of the view that the classification cannot be said to be without any rationale. 10. The writ petition filed by the petitioner has no merit and is, accordingly, dismissed. No order as to costs. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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