1969 (2) TMI 60 - SUPREME COURT

Whether appellant was not liable to be assessed to tax on expenditure incurred in respect of property not "under his personal control and direct enjoyment"?

Held that:- Parliament in the present case having made the Expenditure-tax Act applicable to Hindus governed by the law of the joint family, but not including Mappilla families who are governed by the Mappilla marumakkattayam Act has not made any discrimination and the charging section is not liable to be struck down on the ground that the Mappilla family may have to pay tax at a lower rate, whereas a Hindu undivided family, by reason of the amalgamation of the expenditure of all the members of the family, may have to pay tax at a higher rate. Appeal dismissed.