The Commissioner of Wealth Tax, Delhi Vs. Mela Ram

Decided On : Mar-19-1971

Court : Delhi

LAW: the Wealth Tax Act, Section 7(2)(a, Section 7(1, Section 7(2)(a, Section 7(1, Section 7(1, Section 7(2)(a, Section 7(1, Section 7(2)(a, Section 7(1, Section 7(2, Article 14 of the Constitution, Section 7(2, Section 7(2)(a, Section 7(2)(a, Section 7, Section 2(m, Section 3, Section 4, Section 5, Section 7, Section 3, the Indian Partnership Act, Rule 2 of the Wealth Tax Rules, Section 7 of the Act, Section 7, Section 7, Section 7, Section 7, Section 7, Section 7, Section 7, Section 7, Section 7, Section 7, Section 7, Section 7, Section 7, Section 7, Section 7, Section 7, Section 7, Section 211, the Companies Act, Section 7(2)(a, Section 7(2)(a, Section 7(2)(a, Section 7(2)(a, Section 7(2, Section 7(2, a Division Bench of Calcutta High Court, Section 7(1, Section 7(1, Section 7(2)(a, Section 7(1, Section 7(1, Section 7(2)(a, Section 7, Section 7(2)(a, Section 7(2)(a, Section 7, Section 7, Section 7(1, Section 7(1, Section 7(1, Section 7(2, Article 14 of the Constitution, Section 7, Article 14 of the Constitution, Section 7(2)(a, Section 7'

PERSON: Hardayal Hardy, J., Shri Mela Ram, Ralya Ram, Mela Ram, Mela Ram, Shri Mela Ram, Ralya Ram, SHRIMela Ram, Ralya Ram, Mela Ram, l,04,980.00, 63,498.00, l,04,980.00, G. C. Sharma, Sharma, l,45,87,000.00, Bengal I. v. Aluminium Corporation, l,04,74,800.00, l,78,32,641.00, Hegde J., Birla Jute, Gopal Radheylal v. Commissioner, Kikabhai Bhagubhai, Kantilal Bhagat, l,72,334.00, l,52,513.00, Kantilal Bhagat, l,52,513.00, Sharma, Sharma, Singh Sobti, Karkhanis, Hari Shankar v., Girdharilal Chowdhury, V. K. Verma v. Radhey Shyam, Karkhanis, Madras, Schedule, Karthanis, Karkhanis, Karkhanis

CARDINAL: 1, 35, two, 31-3-1961, one-half, 2, 2, 34, two, 4700.00, 1, two, 31-3-1961, 2,00,000.00, one-half, one-half, one-half, one-half, one-half, 2,50,000.00, 2, 4, 5, 6, 8), 9, one, one-half, one, 10, 2, 1, 11, 12, 13, 14, only three, One, two, 15, 2, 16, 46, 17, 2, 55,160.52, two, one, two, 18, two, 1, 2, 1, 19, 1, 1, 2, 2)(a, 1, 20, 1, 21, 1, 2)(a, two, two, 22, 2, 1, two, 2(a, 1, 23, 1966]59ITR767(SC, one, three, 2,60,52,357.00, 24, 25, 7,69,435.00, 26, 27, 28, 5,10,657.00, 29, three, 30, 55, 588, 2, 31, 1964]52ITR482(Guj, 32, 1967]65ITR568(Cal, 5,01,40,897.00, 1, 2, 3, 33, 1968]68ITR735(All, 34, 35, 1969]72ITR586(Guj, two, 3,10,279.00, 9,21.212.00, 3,25,379.00, 37, 56, 544, 38, 39, 2)(a, 70, 129, 10, 1964]4SCR647, 2, 40, 12, 13, 41, 6, 2)(a, 2)(a, 43, one, two, One, 1, 3, 193, 7(2, 47, 1, 2, 2, 2, 2(b, 2(c, 2(d, 2(e, 2(f, 2, 31-3-1961, 2,00,000.00, 31-3-1961, 5,00,000.00, 300.00

NORP: I.T.R., Hindu, Hindu, Hindu, Hindu

DATE: 1966, year 1961-62, 1957, 1933, 1935-36, the years 1957-58 to 1960-61, the year ending, 1957, the first day of April 1957, 15, 1957, the year ended March 31, 1950, year, the financial year, 1970]75ITR196(SC, the assessment year 1958-59, the last few years, all the years, the relevant year, the relevant year, 1970]78ITR483(SC, March 31. 1957, the year 1957-58, March 31,1957, 1952, the assessment year 1957-58, March 31, 1957, 1948-49, the assessment year 1961-62, November 8, 1961, October 20, 1960, November 8, 1961, November 8, 1961, year 1962-63, November 8, 1961, 36, 1963, 42, 44, 45, 46, 1957, the 28th September, 1957, 48, 1965, 1957, the years 1957-58 to 1960-64, 49

GPE: Delhi, New Delhi, Delhi, New Delhi, New Delhi, India, India, India, India, Kikabhai Bhagubhai, Gujarat, Gujarat, Kikabhai, Gujarat, Gujarat, Karam, A.I.R.

ORG: Court, Tribunal, M/s., M/s., the Wealth Tax Officer, Appellate, un, the Tribunal, Section 7(1, Tribunal, Tribunal, Tribunal, Tribunal, Court, the Central Board of Direct Taxes, Sections 14, the Wealth Tax, Tribunal, Tribunal, Kesoram Industries, Cotton Mills Ltd., Wealth Tax (, the Supreme Court, the Supreme Court, Tungabhadra Industries Ltd., The High Court of Calcutta, Tribunal, the Supreme Court, the High Court, Tribunal, the Supreme Court, the Wealth Tax Officer, Wealth-Tax, un, the Supreme Court, the High Courts, Commercial Union Ltd., Tribunal, Raipur Manufacturing Company Limited, the Wealth Tax, l,45,00,000.00, Tribunal, Appellate, the High Court, Tribunal, l,45,00,000.00, the High Court, Tribunal, the High Court of Allahabad, Tribunal, the High Court, Tribunal, Radheylal Garg and Co, Wealth Tax, the High Court, Ramprasad, Appellate, Tribunal, Tribunal, New Rajpur Mills Ltd., the High Court, the High Court, the Privy Council's, Ryots of Garabandho v. Zamindar, Parlakimedi, Indian Appeals, the Privy Council, the Supreme Court, the Supreme Court, S.C. 698, Court, Court, the Supreme Court, Pandyan Insurance Co. Ltd., the Wealth Tax Officer, Tribunal, the Central Board of Revenue, Central Board of Direct Taxes, C.B.R. Circular, Circular, the Central Board of Revenue, Wealth Tax, the Wealth Tax Rules

QUANTITY: 1.4 acres

WORK_OF_ART: Ralya Ram Mela Ram, 1966 Edition of A.C. Sampath Iyengar's, 'The Three New Taxes'

EVENT: Keeling Road, Keeling Road

ORDINAL: second, first, first, second, second

PRODUCT: Schedule, Lordship

FAC: Kikabhai Bhagubhai

MONEY: 1965]55ITR716(SC