A taxing statute is not per se, a restriction of the freedom under Article 19(1)(g) of the Constitution of India; the policy of tax, in it effectuation, might, of course, bring in some hardship in some individual cases - Madras Hire Purchase Association v. Union of India [Writ Appeal No. 4119 of 2003, 14905, 15327, 15328,15559 and 15560 of 2001, 6814 of 2003]
