Seth Banarsi Das Etc. Vs. Wealth Tax Officer, Special Circle Meerut, Etc.

Decided On : Dec-08-1964

Court : Supreme Court of India

LAW: Section 3 of the Wealth-Tax Act, section 3, Constitution, Constitution, Section 3 of the Act, Constitution, the General Clause Act, Constitution, Central Act, section 4, Constitution, Constitution, section 12(IB, section 2(6A)(e, Constitution, a Baronetcy Act, Constitution

PERSON: Gajendragadkar, Jagdish Sahai, Jagdish Sahai, Jagdish Sahai, Art, J., Gwyer, Atiqa Begum, Art, Navinchandra Mafatlal, Navnitlal C. Javeri v. K. K. Sen, M. S. Yagnik, N. V. Subramanian v. Wealth Tax Officer, Bench, Sarjerao Appasaheb Shitole v., Rajah, M. A. Muthiah, Chettiar, Madras, Sodra Devi, Damayanti Sahni v. Commissioner, Art

CARDINAL: six, 97, 248, 2., three, 3., 86, 97, 1, 2, 4., 97, 1 to 96, 86, 248, 97, 86, 97, 248, 86, 97, 248, 86, 97, 248, 6., 110, 8., 86, 86, 82, 86, 9, 97, 248, 10, 86, 12, 82, 13, 1965]56ITR198(SC, 11, 15, 1959]37ITR191(Bom, 1960]40ITR567(AP, 1962]45ITR118(AP, 1964]52ITR372(KAR, 1964]53ITR504(Mad, 16, 1957]32ITR615(SC, baronetcy, 17, 86, 97, 248, 18, 19

DATE: 1957, 1957, every financial year, the first day of April, 1957, 86, 86, 86, 97, 86, 97, 86, 86, 97, 86, 1940, 82, 86, 1897, 86, 86, the accounting year, 86, 86, 1922, 1922, any year, that year, the previous year, 1886, 86, 1954]26ITR758(SC, 54, 1935, 54, 54, 1922, 1955, 86, 14, 86, 86, 86, 86, 1922

NORP: Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Lists, Hindu, Lists, Lists, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Indian, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Indian, Hindu

ORG: Gurtu, Upadhya, Parliament, Parliament, High Court, Court, Parliament, the Concurrent List, Lists, Parliament, Parliament, Parliament, Parliament, Parliament, the Entries of the Seventh Schedule, United Provinces, Court, Court, Court, Entries, Parliament, Parliament, inter alia, Court, the Government of India Act, Court, Court, the Commonwealth of Australia, Appellate, Court, Parliament, Court, Parliament, Parliament, Parliament, Parliament, Mahavirprasad, Bombay High Court's, Andhra Pradesh High Court's, P. Ramabhadra Raju v. Union of India, Andhra Pradesh High Court's, Belgaum, Mysore High Court', Wealth Tax Officer, Madras High Court's, the High Court, Court, Madhya Pradesh & Bhopal, Court, Court

PRODUCT: Schedule, Constitutional, Lists

EVENT: List II, List II, List II

LOC: Lists II

GPE: Art, Art, Art, Bombay City, India, the United States, Bombay, Bombay, Eluru, Assessee, Bhagwati

ORDINAL: first

LANGUAGE: English

FAC: Second Wealth