Rajah Sir M. A. Muthiah Chettiar vs Wealth-Tax Officer, Special .
The case features an interesting constitutional challenge to the Wealth Tax Act of 1957. The petitioner alleges that section 3 violates the equality clause of the Constitution. The point of attack is that section 3 is discriminatory because it singles out only the Hindu undivided family, leaving out from its ambit Marumakkathayam tarwads. The high court dismisses the writ petitions finding the charging sections to be a permissible classification lacking the substance of mischief of the quality clause of the constitution.
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Kerala High Court