Supreme Court of India
Azam Jha Bahadur (dead) by His Legal Representatives v. Expenditure Tax Officer, Hyderabad
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1 Supreme Court bench has cited this judgment.
What the Court ordered
In the result Civil Appeals'Nos. 1794-1796 of 1967 fail and are hereby dismissed.
Judgment, page 13
From the headnote
Expenditure Tax Act, 1957-S. 2(g) (i) as amended by Finance Act, 1957-"Dependent"' meaning of-S. 16, validity of notice under Legisla tive competence-Act covered by entry 97 List /, Constitution of India. 1950-Article 14-Taxing statute-Incidence of tax different on different classes of assessees-Does not a1nount to legislation without classification: Section 2(g) of the Expenditure Tax Act, 19'57, before its amendment by the Finance Act, 1959, defined 'dependent" to mean "where the assessee is an individual, his or her spouse or child wholly or mainly dependent on the assessee for support
Where later benches applied it
Of those, 1 referred to
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