Constitutional validity

Maintainability of a Constitutional petition against taxing/fiscal statutory provisions on ground of unreasonableness, hardship or being excessive or discriminatory vis-à-vis rate of said tax being different in other Provinces

Scope

Fiscal statute could not be struck down merely on ground of its harshness or hardship that it may cause, unless it was confiscatory and also could not be struck down merely on ground of unreasonableness

Spirit of the Constitution envisaged a Federal form of government, vesting in its federating units with autonomy and presumption in favour existed in the Constitutionality of a law made by Parliament or Provincial legislature and no enactment could be struck down by stating that the same was arbitrary, unreasonable or irrational, unless some Constitutional infirmity had to be found

High Court was not concerned with wisdom or un-wisdom or the justice or injustice of such a statute, as the Legislature(s) were supposed to be alive to such needs of the people who they

"Hardship" was not relevant in pronouncing on the Constitutional validity of a fiscal statute and in the field of taxation, the Legislature enjoyed a greater latitude for classification

Fiscal statute could not be struck down solely on ground that the rate of tax levied was unreasonably high and any interpretation of the law which was in conflict with the spirit of the Constitution was to be avoided and one in support thereof was to be applied, hence Provincial autonomy ingrained in the Constitution was to be upheld.

Where a court was dealing with the constitutional validity of a taxation law enacted by Parliament or Provincial Legislature, it must have regard to the principles that there was always presumption in favour of constitutionality of a law made by Parliament or a Provincial Legislature; that no enactment could be struck down by just saying that it was arbitrary or unreasonable or irrational but some constitutional infirmity had to be found; that the court was not concerned with the wisdom or unwisdom, the justice or injustice of the law as the Parliament and Provincial Legislatures were supposed to be alive to the needs of the people whom they represented and they were the best judge of the community by whose suffrage they came into existence; that hardship was not relevant in pronouncing on the constitutional validity of a fiscal statute or economic law, and that in the field of taxation, the Legislature enjoyed greater latitude for classification.