The term 'individual' in S.3 of the Wealth Tax Act, 1957 includes Mapilla Marumakkathayam Tarwads and their inclusion does not violate Art.14 of the Constitution.

1. This appeal, by certificate granted by the Kerala High Court, raises the question whether Mapilla Marumakkathayam Tarwads of North Malabar Muslim undivided families governed by Marumakkathayam Act (Madras Act 17 of 1939) fall within the expression 'individual' and are assessable to tax under S.3 of the Wealth Tax Act, 1957?

2. The checkered history through which this litigation has passed may briefly be indicated in order to appreciate how the aforesaid question arises for our determination. At the relevant time the deceased respondent was the karnavan of a Mapilla Marumakkathayam Tarwad registered as impartible within the meaning of S.20 (1) of the Mapilla Marumakkathayam Act (Madras Act 17 of 1939). He was assessed to wealth tax for the assessment year 1957-58 on the net wealth of his Tarwad considered as an individual under S.3 of the Wealth Tax Act, 1957 and on completion of the assessment a demand notice dated July 16, 1958 was served on him for payment. On September 10, 1958 he filed a writ petition being O.P.No 674 of 1958 seeking to quash the said assessment and the demand notice on the ground of unconstitutionality of the Wealth Tax Act No. 27 of 1957 (hereinafter called 'the Act'). Four other writ petitions were also filed by the karnavans of Hindu undivided families of Malabar and Cochin governed by the Madras Marumakkathayam Act No 22 of 1923 challenging the constitutionality of the Act. Since common questions of law arose for determination, the High Court disposed of the writ petitions by a common judgment The constitutionality of the Act was challenged on two grounds-(a) that the Parliament was not competent to include a Hindu undivided family in the charging S 3 of the Act in view of Entry 86 in List I of the Seventh Schedule of the Constitution and (b) that the charging S.3 of the Act was violative of Art.14 of the Constitution. The High Court repelled the first ground of challenge and held that Parliament was competent to include a Hindu undivided family in S.3 of the Act as constituting a body or group of individuals coming within the term 'individuals' in Entry 86, but accepted the latter ground of challenge by its judgment rendered on July 1, 1951. It took the view that there was discrimination as between Hindu undivided families and Muslim Mapilla Tarwads which were also undivided families and, therefore, the charging section in so far as it governed undivided families was hit by Art.14. The High Court observed that the Department had failed to substantiate its contention that Muslim Mapilla Tarwads were so insignificant in number that the existence could be ignored in the context of the attack under Art.14. The Department carried the matter in appeal to this Court. By its judgment dated February 17,1964, this Court set aside the judgment and orders of the High Court and remanded the cases to the High Court to consider whether Art 14 applied to the cases or not after giving the parties opportunity of putting forward their respective case supported by facts and figures. In doing so, this Court observed that on the question raised under Art.14 the High Court seemed to take the view that it was for the State to show that Art.14 was not applicable, that this was not correct and that it was for the party who came forward with the application that equality before the law or equal protection of laws was being denied to him to adduce facts to prove such denial.

3. On remand, out of the two contentions initially formulated by the assessees, the first relating to the constitutionality of the Act in relation to Entry 86 in List I had in the meantime been squarely dealt with and overruled by this Court in the case of Banarsi Dass v. Wealth Tax Officer (1965 2 SCR. 355) and, therefore, the same was not pressed and only the second contention regarding the validity of the charging S.3 as being violative of Art.14 was argued before the High Court. Each one of the three learned Judges, who heard the matter ult