Commissioner Of Wealth Tax vs Smt. Champa Kumari Singhi & Ors.
Whether a Jain undivided family is included in the expression 'Hindu Undivided Family' (HUF) within section 3 of the Wealth Tax Act, 1957 --- Held Yes; Whether levy of wealth-tax on HUF or joint family governed under Mitakshara school of Hindu law was beyond the legislative competence of Parliament and ultra vires the Constitution of India --- Not pressed before High Court; Whether the Wealth Tax Act in so far as it purports to levy wealth-tax on HUFs is void and inoperative as it offends Article 14 of the Constitution of India --- Not pressed before High Court
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