https://www.taxtmi.com/caselaws?id=5848 The Supreme Court allowed the appeal, determining that Mapilla Marumakkathayam tarwads are considered "individuals" under Section 3 of the Wealth Tax Act, 1957. The Court held that the section does not infringe upon Article 14 of the Constitution, affirming that the legislative classification was rational and not discriminatory. The appeal was allowed without any cost orders. en-us Tue, 07 Apr 1981 00:00:00 +0530 Tue, 01 Jul 2014 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5848 The Supreme Court allowed the appeal, determining that Mapilla Marumakkathayam tarwads are considered "individuals" under Section 3 of the Wealth Tax Act, 1957. The Court held that the section does not infringe upon Article 14 of the Constitution, affirming that the legislative classification was rational and not discriminatory. The appeal was allowed without any cost orders. Case-Laws Wealth-tax Tue, 07 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5848