Supreme Court of India
Wealth Tax Officer, Calicut v. C. K. Mammed Kayi (since Deceased) through His L.rs. T.M. Pocker & Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We hold that the term 'individual' in s. 3 of the Act includes within its ambit Mapilla Marumakkathayam Tarwads and they are well within the purview of the taxing pro visions of the enactment.
Judgment, page 9
From the headnote
Wealth Tax Act, 1957-Section 3-"lndividual"-Whether includes Mapi/la -'! Marumakkathayam Tarawad (Muslim undivided family) governed by Marumak ukathayam Act. The assessee who was the Karnavan of Mapilla Marumakkathayam Tarawad registered as impartible within the meaning of section 20(1) of the Mapilla Marumakkathayam Act, 1939 was assessed to wealth tax on the net wealth of his Tarawad in the capacity of an individual under section 3 oft he Wealth Tax Act. The assessee's challenge as to the constitutional validity of section 3 as being violative of Article 14 of the Constitution was rejected
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.