Smt. KADIJA BAI vs WEALTH TAX OFFICER, A-WARD, MATTANCHERRY — 1971 PTD 302

Citation: 1971 PTD 302

Court: Kerala High Court

Year: 1968

Decision Date: 1968-02-23

Parties: Smt. KADIJA BAI vs WEALTH TAX OFFICER, A-WARD, MATTANCHERRY

Headnotes

Case cited as 1971 PTD 302

Judgment Text

Court Name: Kerala High Court Judge(s): K. K. Mathew, P. T. Raman Nayar Title: Smt. KADIJA BAI vs WEALTH TAX OFFICER, A-WARD, MATTANCHERRY Case No.: Original Petition No. 81 of 1966 Date of Judgment:1968-02-23 Reported As: 1971 PTD 302 Result: rules made JUDGMENT JUDGMENT RAMAN NAYAR, J.-The petitioner, an owner of non---agricultural land and buildings in Mattancherry, Cochin, protests against the levy of what has been called additional wealth tax, to the extent of Rs. 1,800 and odd made on her under clause (c) of Paragraph A read with rules 1 and 2 of Paragraph B of Part I of the Schedule to the Wealth Tax Act, 1957-for short, the Act. She attacks the levy as discriminatory and, therefore, violative of Article 14 of the Constitution, and she seeks to have it quashed by this application brought under article 226 of the Constitution. The legislative entry authorising the imposition of the tax is Entry 86 of the Union List, "Taxes on the capital value of the assets, exclusive of agricultural land, of individuals companies ; taxes on the capital of companies." And the law that actually imposes the tax is the charging section of the Act, namely, section 3, which says that a tax called wealth tax shall be charged in accordance with the provisions of the Act in respect of the not wealth of every individual, Hindu undivided family, and company at the rates specified in the Schedule to the Act. Net wealth, according to section 2(m) of the Act, is the amount by which the aggregate…

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