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Levy of wealth-tax on agricultural lands etc.

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Full Text of the Document

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....finition of assets in clause(e) of sec.2 of the wealth-tax Act and were accordingly made liable to wealth-tax subject to the exemptions available. 2. By a majority judgement dated 28th September 1970 their lordships of the Punjab and Harayana High court at Chandigarh have in respect of civil writ No.2673 of 1970 issued a direction to the effect that the W.T.Act as amended by the Finance Act, 1969....

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