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2002 (5) TMI 26 - CALCUTTA HIGH COURTWealth Tax, Validity Of Provisions - petitioner has challenged the legality, validity and the vires of rule 2 of the Wealth-tax Rules, 1957 - Citing a decision of the Supreme Court reported in State of Andhra Pradesh v. McDowell and Co., , he says that the law enacted by the Legislature as opposed to Part III of the Constitution of India can be struck down. It can also be struck down for lack of legislative competence, but arbitrariness and unreasonableness are no ground to strike down legislative enactment.
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