Banarsi Dass vs Wealth Tax Officer

Authority: Supreme Court Date: 1964-12-08 Section: WT3 Acts: Wealth Tax Act, 1957; Constitution of India; General Clauses Act, 1897; Indian Income Tax Act, 1922 Result: Revenue Citation: (1965) 56 ITR 224 (SC) Justices: P.B. Gajendragadkar, C.J.; M. Hidayatullah, J.C. Shah, S.M. Sikri & R. Appeal No: Civil Appeals Nos. 124 to 129 of 1964
Whether Section 3 of the Wealth Tax Act, 1957, which levies wealth-tax on Hindu Undivided Families (HUFs), is constitutionally valid under Entry 86 of List I of the Seventh Schedule to the Constitution of India --- Held Yes. Whether the word 'individuals' in Entry 86 includes groups of individuals such as HUFs --- Held Yes.

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