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1981 (4) TMI 2 - SC - Wealth-taxWhether Mapilla Marumakkathayam tarwads of North Malabar-Muslim undivided families governed by the Marumakkathayam Act (Madras Act 17 of 1939)-fall within the expression " individual " and are assessable to tax under s. 3 - we hold that the term " individual " in s. 3 of the Act includes within its ambit Mapilla Marumakkathayam tarwads and they are well within the purview of the taxing provisions of the enactment
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