Khan Bahadur Chowakkaran Keloth vs Wealth Tax Officer
The petitioners provocatively challenge the constitutionality of the wealth tax act 1957, specifically an article 14 violation (equality) and discrimination. The court verdict cites the burden of proof for an article 14 violation being material and rejects the exclusion of the moplah tarwads as significant to a material violation. The ruling however did favour reconsideration and upheld the validity of the petitioner's complaint under Section 20 of the Wealth Tax Act.
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Madras High Court