Supreme Court · 1986 INSC 97 · Decided 29 April 1986
Vrindavan Goverdhan Lal Pittie v. Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 1986 INSC 97 · [1986] 2 S.C.R. 851
- Case number
- WRIT PETITION (CIVIL) No. 75/1972
- Decided
- 29 April 1986
- Bench
- R.B. MISRA, G.L. OZA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 14, 32, 19(1)(f)
Headnote
Wealth Tax Act, 1957 s. lB(l)(a) as amended by Finance )- Act 1969 - Delay in filing return - Minillllm penalty 1/2% of the value of net wealth for each month of delay - Leavy of penalty - Whether constitutionally valid. ~ The petitioner was granted extension of time for three months for filing of extension. The Wealth ~ Tax Officer imposed a penalty on him under s. 18(l)(a) of the Wealth Tax Act 1957 at the rate of 1/2% of the total wealth A B c assessed for every month of default and the total penalty D imposed for four months was equal to Rs. 6,784. This order of the Wealth Tax
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)