Supreme Court · 1970 INSC 81 · Decided 2 April 1970
Second Gift Tax Officer, Mangalore, ETC. v. D. H. Nazareth ETC.
- Court
- Supreme Court of India
- Citation
- 1970 INSC 81 · [1971] 1 S.C.R. 195
- Case number
- CIVIL APPEAL No. 664/1967
- Decided
- 2 April 1970
- Bench
- M. HIDAYATULLAH, J.C. SHAH, A.N. GROVER, A.N. RAY, I.D. DUA (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 248
Headnote
GIFT TAX OFFICER, MANGALORE, ETC. V. D. H. NAZARETH ETC. April 2, 1970 8 [M. H!DAYATULLAH, C.J., J. C. SHAH, A. N. GROVER, A. N. RAY AND I. D. DUA, JJ.) Constitution of India, 1950, Art. 248, Schedule VII, Union List, Entry 97 and State List, Entries 18 and 49-Gift Tax Act (18 of 1958)-Enacted buildings, made by the respondents. The Gift Tax Act was enacted by Parliament but there is no entry in the Union or Concurrent Lists mentioning such a tax. The High Court held that Parliament was not competent to enact a law impas­ ing a gift tax on lands and buildings, because, entries 18
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