Mammad Keyi vs Wealth Tax Officer, Calicut
The case features a write petition challenging the constitutionality of the Wealth Tax Act of 1957 and the legality of their assessments to wealth-tax. The High Court takes note of the challenge that cites classifications for individuals and assessments of capital value of assets in Entry 86 in the Union List in Schedule 7 of the Indian Constitution.The petition partially succeeds. The court concludes that Hindu undivided families of wealth have been singled out by the Wealth Tax Act from, other similar joint families in the country and that the State has thereby denied equal protection of the law to the former. The provisions in the Act relating to Hindu undivided families were struck down.
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