Supreme Court of India
Seth Banarsi Das Etc. v. Wealth Tax Officer, Special Circle Meerut, Etc.
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.
1 Supreme Court bench has cited this judgment.
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.
Authorities it was built on
Where later benches applied it
Of those, 1 mentioned
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- 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.