State Of Madhya Pradesh vs Bhopal Sugar Industries Ltd.

Authority: Supreme Court Date: 1964-02-19 Acts: Constitution of India, States Reorganisation Act 1956, Bhopal State Agricultural Income Tax Act 1953, Madhya Pradesh Adaptation of Laws (State and Concurrent Subjects) Order 1956, Madhya Pradesh Extension of Laws Act 1958 Citation: (1964) 52 ITR 443 (SC) Justices: N. Rajagopala Ayyangar & S. M. Sikri, JJ. Appeal No: Civil Appeal No. 491 of 1963
Whether the Bhopal State Agricultural Income Tax Act 1953, which continued to apply only to the former Bhopal region after its merger into Madhya Pradesh, violated Article 14 of the Constitution by creating geographical discrimination in agricultural taxation --- Held: The matter requires remand for proper factual determination of whether the differential treatment had a rational basis considering the overall tax burden across regions.

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