Answer:

♤ Article 14 is a declaration of equality of all persons within the territory of India, implying thereby the absence of any privilege in favor of any individual. It means that no man is above the law of the land and that every person irrespective of his rank or status is subject to the ordinary law.

♤ But the concept of equality before law does not involve the idea of absolute equality amongst all. This article includes the phrase ‘equal protection of the laws’ which means right to equal treatment in similar circumstances.

♤ What Article 14 prohibits is ‘class legislation’ and not classification for the purpose of legislation. But the classification should not be arbitrary. It should be reasonable and be based on qualities and characteristics that have relation to the object of legislation. So Article 14 does not mean that every person shall be taxed equally, but that persons under the same character should be taxed by the same standard.

♤ In order to be reasonable and not arbitrary, a classification must satisfy two conditions. First the classification should be found on an intelligible difference which distinguishes those that are grouped together from others. Second the difference must have a rational relation to the object sought to be achieved by the act.

♤ Also the guarantee of equal protection is applicable not only in the making of laws but also their administration and implementation. So a procedure different from that laid down by the ordinary law can be prescribed for a particular class of persons if the discrimination is based on a reasonable classification.