Supreme Court · 1971 INSC 289 · Decided 21 October 1971
Union of India v. H. S. Dhillon
- Court
- Supreme Court of India
- Citation
- 1971 INSC 289 · [1972] 2 S.C.R. 33
- Case number
- CIVIL APPEAL No. 2172/1970
- Decided
- 21 October 1971
- Bench
- S.M. SIKRI, J.M. SHELAT, G.K. MITTER, A.N. RAY, I.D. DUA, SUBIMAL CHANDRA ROY, D.G. PALEKAR (7-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 248
Headnote
Constillltion of India, 1950, Arts. 246, 248, List /, Sev~ntlz. Schedule, entries 86 and 97, and List JI, entry 49-Scope of-;-:Enqllll'Y uzto sc~pe of residuary powers-Nature of-'An}' other niatter ill entry 97, n1ea111ng of. Wealth Tax Act, 1957, as amended by s. 24, of Parliameiit to enact-If fa/ls unda entry 49. List //. Section 3 of the Wealth Tax Act, 1957, imposes a tax on the c.apital value of the net wealth of an assessee. Net wealth, under the Act, JS the amount by which the aggregate value of all assets of the assessee, computed in the
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