BASIS OF CLASSIFICATION

UNDER ARTICLE 14 FOLLOWING CAN BE THE BASIS OF CLASSIFICATION

1. GEOGRAPHICAL BASIS/ TERRITORIAL BASIS

2. HISTORICAL CONSIDERATION

3. NATURE AND POSITION OF PERSON

4. NATURE OF BUSINESS

5. REFERENCE TO TIME

6. OBJECT OF LAW
1. GEOGRAPHICAL CLASSIFICATION
• Tenancy law- A tenancy law may be only for a state or part of it
because condition of the tenant vary from location to location.
e.g. Delhi Rent Control Act, 1958
A valid classification can also be made between the tenancy of residential
and commercial premises.
• Land Revenue- In the matter of land revenue, different state have
prescribed different machinery, procedure and penalty.
Land Revenue-
• In the matter of land revenue, different state have prescribed different machinery, procedure
and penalty.
• Section 46( 2) of Income Tax Act, 1922 authorised the state to adopt the state machinery for
recovery of land revenue and recovery of arrears of income tax.
• The validity of section 46(2) was challenged on the ground that, the defaulters were treated
equally by authorising different state to prescribe own machinery .
Court held that:
• Each state was well within its right to have own machinery and no person belonging to one
state could complain about the law of his state is more rigorous than that of another state.
Case study:
1. State of M.P v. G.C. Mandawar, 1954
No law can be struck down on the ground that it was different from the law in other
state.

2. State of Rajasthan v. Manohar Singhji, 1954

Certain jagidars in one state were allowed to collect the rent whereas jagidars of other area were
not allowed to do so, even though there was no apparent difference between them . SC struck
down the law as having no rational basis of classification.
For the purpose of price control of essential commodities, govt may consider the entire country
as a unit.
2. Historical Consideration