Supreme Court · 1972 INSC 18 · Decided 19 January 1972
Commissioner of Wealth Tax, West Bengal v. Champa Kumari Singhi & ORS.
- Court
- Supreme Court of India
- Citation
- 1972 INSC 18 · [1972] 3 S.C.R. 118
- Case number
- CIVIL APPEAL No. 1090/1971
- Decided
- 19 January 1972
- Bench
- K.S. HEGDE, A.N. GROVER, A.N. RAY (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution; Hindu Marriage Act; Hindu Succession Act; Succession Act
Headnote
Wealth Tax Act, 1957, Section 3-Jain undivided family, whether Hindu Vndivided Fa111ily. The High Court held that the assessee, a Jain undivided family was not a Hindu undivided family within the meaning of section 3 of Wealth B Tax Act, 1957. According to· the High Court, in order to form the assessee family being Jains were not Hindus and so its members could not form a Hindu un­ divided family although it was "capable of forming a unit of very much of the same type and g_overned by the law applying to a Hindu undivided family". On the question whether the word
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)