Gift Tax Officer vs D.H. Nazareth
Whether Parliament had legislative competence to impose gift tax on gifts of lands and buildings under the Gift Tax Act 1958, given that entry 49 of the State List reserves 'taxes on lands and buildings' to State legislatures --- Held No, Parliament's power is valid as gift tax is not a tax on lands and buildings but on the act of gifting, falling under Parliament's residuary powers under Article 248 and entry 97 of the Union List.
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