V.K. Singhal, J.

1. THE validity of Section 64(1A) of the Income-tax, 1961, has been assailed in these petitions. THE provisions of Section 64(1A) are as under :

"64(1A) In computing the total income of any individual, there shall be included all such income as arises or accrues to his minor child :

Provided that nothing contained in this sub-section shall apply in respect of such income as arises or accrues to the minor child on account of any-

(a) manual work done by him ; or

(b) activity involving application of his skill, talent or specialised knowledge and experience."

2. THE Full Bench of the Madras High Court in the case of K. M. Vyayan v. Union of India [1995] 215 ITR 371 upholding the validity of Section 64(1A) held that it was not violative of articles 14 and 19 of the Constitution of India.

Before us the competence of the Legislature is not challenged and the challenge is only on the following points :

(a) that there is a hostile discrimination between the income of the minor which is clubbed with the income of his/her father/mother, and the income of that minor which is not so clubbed. In a case where the income is clubbed it is liable to higher rate of tax and, ther