Federation Of Hotel & Restaurant Association Of India & Ors. vs The Union Of India & Ors.

Authority: Supreme Court Date: 1989-05-02 Section: 32, EXP2(1), EXP3, EXP4, EXP5, EXP6, EXP24 Acts: Expenditure-tax Act, 1987 (Central Act 35 of 1987), Constitution of India, Income Tax Act 1961 Result: Revenue Citation: (1989) 77 CTR (SC) 141 : (1989) 178 ITR 97 (SC) : (1989) 46 TAXMAN 47 Justices: R.S. Pathak, C.J.; & Sabyasachi Mukharji, S. Natarajan, M.N. Venkatach Appeal No: WP No. 1395 with WP Nos. 1538, 1540 to 1542, 1598, 1600, 1660 & 1669 to 167
Whether the Expenditure-tax Act, 1987 is constitutionally valid regarding legislative competence and violation of Articles 14 and 19(1)(g) of the Constitution of India --- Held Yes, the Act is constitutionally valid as it falls under the Union's residuary power under Article 248 read with Entry 97 of List I, and the classification is not arbitrary, nor does it impose unreasonable restrictions on business.

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