https://www.taxtmi.com/caselaws?id=12597 The court held that the Wealth-tax Act, 1957 is applicable to Mizoram residents, rejecting the petitioner's arguments based on the absence of a presidential notification and the exemption under the Income-tax Act. The court clarified that specific notification was not required for applying Central Acts to Mizoram, except under Article 371G. It also ruled that the Doctrine of Desuetude did not prevent the enforcement of the Wealth-tax Act in Mizoram. The court emphasized that the Wealth-tax Act applies to Mizoram, including scheduled tribe members, and dismissed the writ petition, vacating any interim orders. en-us Wed, 09 Jan 2002 00:00:00 +0530 Wed, 20 May 2009 13:45:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12597 The court held that the Wealth-tax Act, 1957 is applicable to Mizoram residents, rejecting the petitioner's arguments based on the absence of a presidential notification and the exemption under the Income-tax Act. The court clarified that specific notification was not required for applying Central Acts to Mizoram, except under Article 371G. It also ruled that the Doctrine of Desuetude did not prevent the enforcement of the Wealth-tax Act in Mizoram. The court emphasized that the Wealth-tax Act applies to Mizoram, including scheduled tribe members, and dismissed the writ petition, vacating any interim orders. Case-Laws Income Tax Wed, 09 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12597