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1964 (12) TMI 6 - SC - Wealth-taxWhether section 3 of the Wealth-tax Act, 1957 (27 of 1957) in so far, as it purports to levy a charge of wealth-tax in respect of the net wealth of a Hindu undivided family at the specified rate, is valid? Held that:- Entry 86 covers cases of Hindu undivided families, it follows that the impugned provision is valid under the said entry itself. That being so, it is unnecessary to consider whether the validity of the impugned provisions can be sustained under entry 97 or under article 248 of the Constitution. Appeal dismissed.
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