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1960 (1) TMI 43 - HC - Wealth-taxExtract: .......ssion "individuals" in entry 86 is comprehensive enough to include a Hindu undivided family, there is no need to further pursue the contention of the learned counsel as to the scope and applicability of entry 97. For the above reasons, the writ petition fails and is dismissed with costs. Advocate's fee ₹ 100. Petition dismissed.
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