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1964 (7) TMI 57 - HC - Income TaxExtract: .......ing any law imposing a tax not mentioned in either of those Lists." It would follow from the above that Parliament was well within its power in enacting the Gift-tax Act. The petition, accordingly, fails and is dismissed. In the circumstances of the case, I leave the parties to bear their own costs. A.N. GROVER J.--I agree. Petition dismissed.
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