The argument that the terms of section 5(1) enabled the Central Government to pick and choose the cases of particular individuals falling within that category leaving the cases of other persons falling within the same category to be dealt with in accord 1255 ance with the provisions of section 34(1) of the Indian Income tax Act as it stood prior to the amendment of 1948 has been already dealt with in our judgment in A. Thangal Kunju Musaliar vs M. Venkitachalam Potti & Another, supra, while dealing with the corresponding provisions of section 5(1) of the Travancore Act XIV of 1124 and section 47 of the Travancore Act XXIII of 1121 and we have pointed out that so far as the Indian Income tax Act as it was in existence on the 18th April 1947 (which was the date on which Act XXX of 1947 received the assent of the Governor General) stood unamended by Act XLVIII of 1948, the cases of persons who fell within the category of substantial evaders of incometax within the meaning of section 5(1) of the Act could not have been dealt with under the provisions of section 34(1) of the Indian Income tax Act and, therefore, there was no discrimination and no violation of the fundamental right guaranteed under article 14 of the Constitution.