Supreme Court · 1981 INSC 85 · Decided 7 April 1981
Wealth Tax Officer, Calicut v. C. K. Mammed Kayi (Since Deceased) Through His L.RS. T.M. Pocker & ORS.
- Court
- Supreme Court of India
- Citation
- 1981 INSC 85 · [1981] 3 S.C.R. 358
- Case number
- CIVIL APPEAL No. 1543/1971
- Decided
- 7 April 1981
- Bench
- V.D. TULZAPURKAR, E.S. VENKATARAMIAH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14
Headnote
F G H 358 WEALTH TAX OFFICER, CALICUT v. C. K. MAMMED KA YI (SINCE DECEASED) THROUGH HIS L.RS. T.M. POCKER & ORS. April 7, 1981 [V.D. TULZAPURKAR AND E.S. VENKATARAMJAH, JJ.) Wealth Tax Act, 1957-Section 3-"lndividual"-Whether includes Mapi/la -'! Marumakkathayam Tarawad (Muslim the Mapilla Marumakkathayam Act, 1939 was assessed to wealth tax on the net wealth of his Tarawad in the capacity of an individual under section 3 oft he Wealth Tax Act. The assessee's challenge as to the constitutional validity of section 3 as being violative of Article 14 of the Constitution
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