Supreme Court · 1971 INSC 171 · Decided 29 July 1971
Commissioner of Wealth Tax, Bihar and Orissa v. Kirpashankar Dayashankar Worah
- Court
- Supreme Court of India
- Citation
- 1971 INSC 171 · [1971] SUPP. 1 S.C.R. 968
- Case number
- CIVIL APPEAL No. 1478/1967
- Decided
- 29 July 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
OF WEALm TAX, BIHAR AND • D E F G H ORISSA v. KIRPASHANKAR DAYASHANKAR WORAH July 29, 1971. [K. S. HEGDE AND A. N. GROVER, JI.] Wealth Tax A.ct (27 of 1957), s. 21(1} & (4'r-Liability of tnH1ce t• be &rttssed to wealth tax-Scope of s. 21(4). The respondent, by means of a and marriage expense.s of his unmarried daughters, and for the maintenance and education expenses of his minor sons. For the as~!Wment years 1957 to 1961 the Department assessed the respondent to wealth-tax in respect of the trust properties as a trustee under s. 21 of tho Wealth Tax Act 1957.
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