https://www.taxtmi.com/caselaws?id=189927 The court upheld the constitutionality of the Wealth-tax Act, 1957, under Entry 86 of List I of the Seventh Schedule, following precedent. It determined that Section 3 of the Act does not violate Article 14 of the Constitution as non-Hindu undivided families are not covered under the term "individual." Moplah Marumakkathayam tarwads were found not assessable under the Act. The court directed the Wealth-tax Officer to comply with Section 20 before reassessment, quashing the previous assessment order. en-us Thu, 28 Oct 1965 00:00:00 +0530 Wed, 25 Jan 2017 18:41:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189927 The court upheld the constitutionality of the Wealth-tax Act, 1957, under Entry 86 of List I of the Seventh Schedule, following precedent. It determined that Section 3 of the Act does not violate Article 14 of the Constitution as non-Hindu undivided families are not covered under the term "individual." Moplah Marumakkathayam tarwads were found not assessable under the Act. The court directed the Wealth-tax Officer to comply with Section 20 before reassessment, quashing the previous assessment order. Case-Laws Wealth-tax Thu, 28 Oct 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189927