Supreme Court · 1985 INSC 256 · Decided 20 December 1985
DR. Karan Singh v. State of Jammu & Kashmir & ANR.
- Court
- Supreme Court of India
- Citation
- 1985 INSC 256 · [1985] SUPP. 3 S.C.R. 1069
- Case number
- CIVIL APPEAL No. 5720/1985
- Decided
- 20 December 1985
- Bench
- V.D. TULZAPURKAR, R.S. PATHAK (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
KARAN SINGH A v. STATE OF JAMMU & l<ASHMIR & ANR. qECEMBER 20, 1985 [v.o. TULZAPllRKAR AND R.S. PATHAK, JJ. J B Wealth Tax Act, 1957, s.S(l)(xiv) - Claim for exempt.ion in respect of jewellery and valuable articles of personal use lying in Toshakhana - Assessee in wealth tax Court - Validity of - Necessity for inspection indicated. The appellant filed a writ petition in the High Court claiming ownership and title of six boxes containing jewellery and other valuable articles lying in Srinagar Toshakhana. These were kept under lock and seal of the Commissioner
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