Khan Bahadur Chowakkaran Keloth … vs Wealth-Tax Officer, Calicut. 1961
This case features an interesting discussion around the assessment of family wealth as individual wealth in the Mappila marumakkathayam tarwad and their assertion as petitioners that provisions in the Wealth Tax Act, 1957 as against hindu undivided families violate Article 14 of the Indian Constitution. The court in its verdict concluded the Hindu undivided families of wealth had been singled out by the Act from other similar joint families in the country and that the State has thereby denied them equal protection of the law. The provisions in the Act relating to Hindu undivided families were struck down.
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