Judgment

GAJENDRAGADKAR, C.J.I. : The common question of law which this group of six appeals raises for our decision is whether S. 3 of the Wealth Tax Act, 1957 (No. 27 of 1957) (hereinafter called the Act ) in so far as it purports to levy a charge of wealth tax in respect of the net wealth of a Hindu undivided family at the specified rate, is valid. The respective appellants in these appeals who constitute Hindu undivided families were charged under S. 3 and they challenged the validity of the said charge on the ground that the said section was ultra vires. The writ petitions filed by these appellant; were heard by a Special Bench of the Allahabad High Court consisting of Gurtu, Upadhya and Jagdish Sahai, JJ. Gurtu and Jagdish Sahai, JJ. have rejected the appellants contention and have upheld the validity of the impugned provision. According to Jagdish Sahai, J., the impugned section is intra vires, because Parliament had legislative competence to enact the ; said provision under Entry 86, List I of the Seventh " Schedule to the Constitution. Gurtu, J. who agreed with the said conclusion, however, sustained the impugned provision under Entry 97 in List I read with Art. 248 of t