Supreme Court · 1979 INSC 67 · Decided 9 March 1979
Commissioner of Wealth Tax, Mysore v. Her Highness Vijayaba, Dowger Maharani Saheb of Bhavnagar Palace, Bhavnagar & ORS.
- Court
- Supreme Court of India
- Citation
- 1979 INSC 67 · [1979] 3 S.C.R. 545
- Case number
- CIVIL APPEAL No. 2170/1972
- Decided
- 9 March 1979
- Bench
- N.L. UNTWALIA, R.S. PATHAK (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Contract Act Section 31, 32
Headnote
Wealth Tax Act, 1957-S. 2(m)-By a family arrangcnu•nt assessce agreed to pay certain szun to her younger son-The sum agreed to pay-If a debt owed under s. 2(m)-Whether the undertaking to pay the sum an agreement without const.leration. Thi:: respondent's wealth was assessed to Wealth Tax Tax Act, 1957 for three assessment years 1960·61, 1961-62 and 1962-63 the corres­ ponding valuation dates being 31-12-1959, 31-12-1960 and 31-12-1961. On 14th May, 1953 the assessee wrote a letter to her younger son stating that his late father expressed the wish that he (the second
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