Supreme Court · 1971 INSC 224 · Decided 30 August 1971
Azam Jha Bahadur (Dead) BY His Legal Representatives v. Expenditure Tax Officer, Hyderabad
- Court
- Supreme Court of India
- Citation
- 1971 INSC 224 · [1972] 1 S.C.R. 470
- Case number
- CIVIL APPEAL No. 2389/1968
- Decided
- 30 August 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Expenditure Tax Act, 1957-S. 2(g) (i) as amended by Finance Act, 1957-"Dependent"' meaning of-S. 16, validity of notice under Legisla­ tive competence-Act covered by entry 97 List /, Constitution of India. 1950-Article 14-Taxing statute-Incidence of tax different on different classes Section 2(g) of the Expenditure Tax Act, 19'57, before its amendment by the Finance Act, 1959, defined 'dependent" to mean "where the assessee is an individual, his or her spouse or child wholly or mainly dependent on the assessee for support and maintenance". After the
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