Vrindavan Goverdhan Lal Pittie vs The Union Of India & Ors.

Authority: Supreme Court Date: 1986-04-29 Section: WT18(1)(a), 226 Acts: Wealth Tax Act 1957, Constitution of India Result: Revenue Citation: (1986) 58 CTR (SC) 46 : (1986) 160 ITR 318 (SC) : (1986) 26 TAXMAN 129 Justices: R.B. Misra & G.L. Oza, JJ. Appeal No: Writ Petn. No. 75 of 1972
Whether Section 18(1)(a) of the Wealth Tax Act 1957, as amended by the Finance Act 1969, imposing penalty at 1/2% of assessed net wealth per month for delay in filing returns, is unconstitutional for violating Articles 14 and 19(1)(f) of the Constitution --- Held No.

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