https://www.taxtmi.com/caselaws?id=12426 The court dismissed the writ petition challenging the legality of rule 2 of the Wealth-tax Rules, 1957, following its repeal and replacement with new provisions. The judge found no constitutional violations in the rule and emphasized that legislative decisions can only be invalidated for specific constitutional breaches, not arbitrariness. The petitioner's failure to challenge the new provisions weakened the petition's merit, leading to its dismissal without costs. en-us Fri, 03 May 2002 00:00:00 +0530 Wed, 24 Feb 2010 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12426 The court dismissed the writ petition challenging the legality of rule 2 of the Wealth-tax Rules, 1957, following its repeal and replacement with new provisions. The judge found no constitutional violations in the rule and emphasized that legislative decisions can only be invalidated for specific constitutional breaches, not arbitrariness. The petitioner's failure to challenge the new provisions weakened the petition's merit, leading to its dismissal without costs. Case-Laws Wealth-tax Fri, 03 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12426