Wealth Tax Officer vs C.K. Mammed Kayi

Authority: Supreme Court Date: 1981-04-07 AY: 1957-58 Section: WT3 Acts: Wealth Tax Act, 1957; Constitution of India; Madras Marumakkathayam Act, 1939; General Clauses Act, 1897 Result: Revenue Citation: (1981) 21 CTR (SC) 345 : (1981) 129 ITR 307 (SC) : (1981) 6 TAXMAN 30 Justices: V.D. Tulzapurkar & E.S. Venkataramiah, JJ. Appeal No: Civil Appeal No. 1543 of 1971
Whether Mapilla marumkkathayam tarwads (Muslim undivided families) fall within the expression 'individual' and are assessable to tax under section 3 of the Wealth Tax Act, 1957? --- Held Yes; Whether section 3 of the Wealth Tax Act, 1957 is violative of Article 14 of the Constitution? --- Held No

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