Commissioner of Wealth-tax (Central), Calcutta Vs. Standard Vacuum Oil Co. Ltd.

Decided On : Oct-25-1965

Court : Supreme Court of India

LAW: section 27, section 18A, section 6, Section 2(q, section 2, Section 3, section 18A(1, Section 18A(1, the Wealth Tax Act, the Wealth Tax Act, section 18A, section 18A, section 18A, the Wealth Tax Act

NORP: J.1, Indian, Indian, Hindu

CARDINAL: Two, 2, 47,69,653, 3, 4, 11, 5, 2, 5, 1964]52ITR482(Guj, 2(m, 2, 1, 1, 11, 1964]52ITR482(Guj, 2(m, one, 8

ORG: the High Court, the Appellant Tribunal, XXVII of 1957, M/s. Standard Vacuum oil Co. Ltd., The Appellant Tribunal, The High Court, Assam Oil Co. Ltd., Wealth Tax (, the High Court, Court, State, inter alia, the Central Government, the Central Government, the Gujarat High Court, Wealth Tax v. Rajpur, the High Court, the Gujarat High Court, Wealth Tax v. Rajpur, the Calcutta High Court

DATE: 1957, 1922, the two years ending December 31, 1956, December 31, 1957, May 28, 1956, May 31, 1957, the two years, less than a year, less than one year, 1963]48ITR49(Cal, the 15th of March, the 15th March, the last day, the previous year, every financial year, the first day of April, 1957, May 28, 1956, May 31, 1957, quarterly, the 15th day of June, 15th day of September, 15th day of December and 15th day of March in that year, one-quarter, the latest previous year, S. 18A, 1)(a

ORDINAL: second, first

MONEY: 2(m, 2(m

PERSON: Viswanatha Sastri, Subject, Sastri, S. 2(m

TIME: under this Act

PRODUCT: Schedule

GPE: Commr, Commr