Sarjerao Appasaheb Shitole vs Wealth Tax Officer

Whether Parliament has legislative competence to impose wealth-tax on non-agricultural lands and buildings under the Wealth Tax Act 1957 --- Held Yes. Whether Parliament can levy wealth-tax on Hindu Undivided Families (HUFs) under the Wealth Tax Act 1957 --- Held Yes. Whether the Wealth Tax Act 1957 violates Article 14 of the Constitution by discriminating against HUFs compared to other undivided families --- Held No, as the petitioner is not an aggrieved party.