Supreme Court of India
Commissioner of Wealth Tax, Calcutta v. Smt. Anjamli Khan
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From the headnote
Wealth Tax Act, 1957: Section 2(e)-Compensation receivable on acquisition of Estate-Whether 'asset' includible in the net wealth. West Bengal Estates Acquisition Act, 1953: Section 17( ])-Com pensation receivable on acquisition-Whether an 'asset' liable to Wealth Tax. · The Respondent-assessee owned vasf agricultural properties which came to be vested in the State Government by virtue of the provisions of the West Bengal Estates Acquisition Act, 1953.…
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