Discuss (a) Article 110

Fundamental rights discipline taxation: • Article 18 (equality): tax classifications must be rational; arbitrary discrimination among similarly situated taxpayers violates equal protection. • Article 25 (property): property may be taxed — the Article's own proviso contemplates progressive taxation — but a tax that destroys the property's substance crosses from taxation to deprivation. • Article 20 (justice): the procedure around assessment — notice, hearing, reasons — carries the fair-hearing guarantee. • Article 27 (information) and the fiscal transparency idea: taxpayers are entitled to know the law they are charged under (legality's informational face).