https://www.taxtmi.com/caselaws?id=169385 The court upheld the constitutionality of the Wealth-tax Act, 1957, finding that Parliament had the authority under entry 86 in the Union List to impose wealth-tax on Hindu undivided families and Mappila marumakkathayam tarwads. However, the court ruled that the Act discriminated against Hindu undivided families under Article 14 of the Constitution. As a result, certain provisions of the Act were deemed unconstitutional, leading to the quashing of assessments and demands made on the petitioners, and prohibiting further imposition of the tax on Hindu undivided families. en-us Fri, 21 Jul 1961 00:00:00 +0530 Fri, 17 Apr 2015 17:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169385 The court upheld the constitutionality of the Wealth-tax Act, 1957, finding that Parliament had the authority under entry 86 in the Union List to impose wealth-tax on Hindu undivided families and Mappila marumakkathayam tarwads. However, the court ruled that the Act discriminated against Hindu undivided families under Article 14 of the Constitution. As a result, certain provisions of the Act were deemed unconstitutional, leading to the quashing of assessments and demands made on the petitioners, and prohibiting further imposition of the tax on Hindu undivided families. Case-Laws Income Tax Fri, 21 Jul 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169385