https://www.taxtmi.com/caselaws?id=6989 The High Court held that the assessee, a Jain undivided family, could not be taxed as a Hindu undivided family under the Wealth-tax Act, 1957. The court found that Jains are not considered Hindus for the purposes of the Act. The issues regarding the legislative competence of Parliament and the constitutionality of the Wealth-tax Act were not addressed as the Tribunal lacked jurisdiction to decide on these matters. No costs were awarded in this case. en-us Wed, 23 Aug 1967 00:00:00 +0530 Sat, 07 Feb 2009 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6989 The High Court held that the assessee, a Jain undivided family, could not be taxed as a Hindu undivided family under the Wealth-tax Act, 1957. The court found that Jains are not considered Hindus for the purposes of the Act. The issues regarding the legislative competence of Parliament and the constitutionality of the Wealth-tax Act were not addressed as the Tribunal lacked jurisdiction to decide on these matters. No costs were awarded in this case. Case-Laws Wealth-tax Wed, 23 Aug 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6989