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1961 Supreme(Ker) 151

C.A.VAIDIALINGAM, S.VELU PILLAI
Mammad Keyi – Appellant
Versus
Wealth Tax Officer, Calicut – Respondent


Judgment :-

1. These writ petitioners impugn the constitutionality of the Wealth Tax Act, 1957, hereinafter referred to as the 'Act' and the legality of their assessments to wealth-tax. The petitioner in O.P. 674 of 1958 is the karnavan of a Mappila marumakkathayam tarwad who was assessed to wealth-tax for the assessment year 1957-58, on the net wealth of his tarwad considered as an individual, and to whom a notice of demand, Ext. A-2, dated July 16,1958, was issued for payment; the petition is to quash Ext. A2. The petitioner in O.P. 538 of 1959 is the manager of a Hindu undivided family who was assessed to wealth-tax for the assessment year 1957-58, on the net wealth of his family as on March 31, 1957, the valuation date as defined in the Act, and had paid it, but against whom, proceedings were commenced by Ext. P-1 notice dated March 24, 1959, under S.17 of the Act, to reassess him, on the net wealth of the family and in particular, on an amount of 17,000 paras of paddy which was said to have escaped assessment; the petition is to quash Ext P-1 and to restrain the Wealth-tax Officer from proceeding with the reassessment. The petitioner in O. P. 684 of 1959 was the karnavan of a




























































































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