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Case Law Details

Case Name : Mansa Synthetic (P.) Ltd. Vs Union of India (Gujarat High Court)
Related Assessment Year :
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A mere hardship cannot be a ground for striking down a valid legislation unless it is held to be suffering from the vice of discrimination or unreasonableness. A valid piece of legislation, thus, can be struck down only if it is found to be ultra vires article 14 of the Constitution of India and not otherwise.

Our final conclusions are summarised, thus :

(i) Section 14 of the Act is a valid piece of legislation and is declared intra vires.

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