Supreme Court · 1968 INSC 120 · Decided 23 April 1968
Sudhir Chandra Nawn v. Wealth-Tax Officer, Calcutta & ORS.
- Court
- Supreme Court of India
- Citation
- 1968 INSC 120 · [1969] 1 S.C.R. 108
- Case number
- WRIT PETITION (CIVIL) No. 153/1967
- Decided
- 23 April 1968
- Bench
- J.C. SHAH, V. RAMASWAMI, VISHISHTHA BHARGAVA, G.K. MITTER, C.A. VAIDYIALINGAM (5-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32
Headnote
Wea/1h Tax. Act, 1957, s. 3-Va/idiry and scope of-Co11stitution of India, Art. 246 Cls. (I) & (3); 1th Schedule Entry 86 List I and Entry 49 List II-scope of-If Parliament competent to legislate to levy wt.alth-tax 011 assets including land afJd bui/dingr. The petitioner moved under Art. 32 and notices of demand for recovery of tax for tho years 1959-60, 1960-61 and 1961~2 under the Wealth Tax Act, 1957. lt was contended, inter alia, on his behalf that (i) Wealth tax is charge. able only on the accretion of wealth during the financial year; (ii) Parlia­ ment could not have
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