ISSUE:
Whether Articles 14 and 19(1)(f) of the Constitution of India were violated by imposing a flat rate of interest on all land, disregarding land quality or income potential?
Whether the Act was aimed to confiscate private property without providing compensation to those affected, especially as the tax levied did not account for the production capacity of the land or the income they could derive?
Whether Article 265 of the Constitution justifies the Act’s constitutionality despite claims of infringement of fundamental rights?
RULE:
Article 265 of the Constitution of India is subordinate to the rights guaranteed under Part III of the Constitution, and any laws that infringes these rights can be declared unconstitutional by the Court.