Supreme Court of India
Commissioner of Wealth Tax, West Bengal v. Champa Kumari Singhi & Ors.
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From the headnote
Wealth Tax Act, 1957, Section 3-Jain undivided family, whether Hindu Vndivided Fa111ily. The High Court held that the assessee, a Jain undivided family was not a Hindu undivided family within the meaning of section 3 of Wealth Tax Act, 1957. According to· the High Court, in order to form a Hindu undivided family its members must be Hindus; the assessee family being Jains were not Hindus and so its members could not form a Hindu un divided family although it was "capable of forming a unit of very much of the same type and g_overned by the law applying to a Hindu undivided family". On the
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