The Discretion Available to Law-Makers in Respects of Making Classification for the Purposes of Taxation
Garima BothraJanuary 11, 202210.5281/zenodo.58384059 pages
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Garima BothraJanuary 11, 202210.5281/zenodo.58384059 pages
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The Legislature determines the rate of tax and objects be taxed. The courts have a tolerant attitude towards tax legislation. Judicial tolerance towards tax law is not only because it is a source of raising money for the government but also it is a medium to reduce inequalities in the society. Classification is made when taxes are levied on or exempted from a particular commodity. Such classification cannot result from a blind approach adopted by the Legislature; there needs to be reasonableness and a rationale behind such law. This article aims to analyse the extent of discretion available to lawmakers in India and explore the degree of tolerance the courts have in matters of taxation.
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