Supreme Court of India
Seth Banarsi Das Etc. v. Wealth Tax Officer, Special Circle Meerut, Etc.
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From the headnote
Wealth-tax Act, 1957 (No. 27 of 1957). s. 3-Ilindu undivided fami lies made chargeable to wealth tax-Section. whether ultra Vires-Consti tution of lnd.'a, Seven!li Schedule, List I, Emry 86. The appellants who were Hindu undivided families challenged the levy of wealth tax on them on the ground that s. 3 of the Wealth-lax Act, 1957, in so far as it brought to charge l!i.Ildu undivided fan1ilies \\'as ultra vires being beyond the terms of Entry 86 in List I. Their writ peti tion> before the High Court ha\·ing been rejected, but a certificate of fitness having been granted, they appealed to
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