The flat rate tax imposed without reasonable classification is unconstitutional, violating the principle of equality under Art. 14.

1. This application has been taken out by Samarendra Nath Koruri under Art.226 of the Constitution of India. The petitioner has challenged the S.4 of the W.B. Urban Land Taxation Act, 1976 under the following circumstances.

2. The petitioner is the owner of premises No.13, Chhatawala Gulli and premises Nos. 33 and 34, Blackburn Lane, Calcutta. Both the premises are more than 100 years old. So far Chhatawala Gulli properties is concerned the same is comprised of 1647 sq. metres and the built - in area is 1176 sq. metres. So far premises No. 13, Chhatawala Gulli is concerned, under the provisions of Building Regulations 5585 sq. metres are required to be kept vacant in that area. The total area of land comprised in premises Nos. 33 and 34, Blackburn lane is 492 sq. metres and the building area of the said premise is 378 sq. metres. Under the Building Regulations 189 sq. metres are required to be kept vacant in that premises.

3. The West Bengal Urban Land Taxation Act, 1976 came into force on 1st April, 1976. Under S.12 of the said Act, "Every person liable to pay any tax under the said Act, shall, within a period of six months from the beginning of the financial year, furnish to the authority, the particulars of annual return of tax payable by the owner." In compliance with the said provisions the petitioner duly submitted annual returns for the years 1976-77,1977-78 giving all the particulars of duty payable under the Urban Land Tax for the said two years in respect of the land in urban agglomeration of category A at the rate of Rs. 950/- for each year in accordance with sub-S.2 (i) of S.4 of the said Act. The petitioner has duly paid tax in respect of the same. The West Bengal Legislature passed the West Bengal Taxation Laws (2nd Amendment) Act of 1977, West Bengal Act (XX of 77). Whereby certain provisions of the said West Bengal Multistoreyed Building Tax Act, 1975 and the West Bengal Urban Land Taxation Act, 1976 were amended. The said amended provision is as follows :
(iii) in S.4,
(a) for sub-section(2) and the proviso thereunder, the following sub-section shall be substituted :
"(2). The urban land tax in so far as it relates to the land occupied by any building shall be levied per annum at the following rates :

(b) for sub-section (3), the following sub-section shall be substituted :
(3) The urban land tax in so far as it relates to land appurtenant to any building, shall be levied per annum at the rate of rupees two per square metre in urban agglomeration of category A and at the rate of seventy paise per square metre in urban agglomeration of category D.
Provided that no urban land tax shall be levied in respect of that much quantity of land which is required to be kept vacant under the provisions of the building regulation made under any law for the time being in force.
Provided further that the land required to be kept vacant under the first proviso shall in no case exceed 500 square metres."

4. The provisions of the said Act came into effect on and from 1st April, 1977. According to the petitioner, the tax on land and / or building is levied on the basis of its annual value. But it would appoint that by the said amendment the urban land tax is sought to be imposed at a flat rate without making any reasonable classification as to the site of the building, the income derived from it; hence the levy of urban tax is not based upon any reasonable and just relation to the object sought to be attained by such legislation. Under the said amending Act, unequals have been placed and / or treated with equals and there has been violation of Art.14 of the Cons