Supreme Court · 1964 INSC 277 · Decided 8 December 1964
Seth Banarsi Das ETC. v. Wealth Tax Officer, Special Circle Meerut, ETC.
- Court
- Supreme Court of India
- Citation
- 1964 INSC 277 · [1965] 2 S.C.R. 355
- Case number
- CIVIL APPEAL No. 124/1964
- Decided
- 8 December 1964
- Bench
- P.B. GAJENDRAGADKAR, M. HIDAYATULLAH, J.C. SHAH, S.M. SIKRI, R.S. BACHAWAT (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 248
Headnote
Wealth-tax Act, 1957 (No. 27 of 1957). s. 3-Ilindu undivided fami­ lies made chargeable to wealth tax-Section. whether ultra Vires-Consti­ tution of lnd.'a, Seven!li Schedule, List I, Emry 86. The appellants who were Hindu undivided families challenged the levy them on the ground that s. 3 of the Wealth-lax Act, 1957, in so far as it brought to charge l!i.Ildu undivided fan1ilies \\'as ultra vires being beyond the terms of Entry 86 in List I. Their writ peti­ tion> before the High Court ha\·ing been rejected, but a certificate of fitness
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)