Section 10(10-AA) of Income Tax Act 1961 differentiating tax on leave encashment between State and Central Government employees, not violative of Article 14: Patna High Court
“If there is equality and uniformity in each group, the law will not become discriminatory, though due to some fortuitous circumstance arising out of peculiar situation, some included in a class get an advantage over others so long as they are not singled out for special treatment.”