Commissioner Of Wealth Tax vs Dr. Karan Singh & Ors., Etc.

Authority: Supreme Court Date: 1993-02-04 Section: WT2(e), WT2(m), WT3, WT4, WT5, WT6, WT7 Acts: Wealth Tax Act 1957, Constitution of India, Finance Act 1969 Result: Revenue Citation: (1993) 110 CTR (SC) 221 : (1993) 200 ITR 614 (SC) : (1993) 67 TAXMAN 3 Justices: Lalit Mohan Sharma, C.J.; S.R. Pandian, S. Mohan, B.P. Jeevan Reddy & Appeal No: CA Nos. 1290 to 1293 of 1985
Whether the Wealth Tax Act 1957, as applied to Jammu & Kashmir (excluding agricultural land), is relatable to Entry 86 of List I (Union List) or Entry 97 of List I (Residuary Entry) for determining Parliament's legislative competence under Article 370 --- Held: Relatable to Entry 86, not Entry 97.

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