27 of 1957 hereinafter called the Act .
The Department carried the matter in appeal to this Court.
14 applied to the cases or number after giving the parties opportunity of putting forward their respective cases supported by facts and figures.
It took the view that there was discrimination as between Hindu undivided families and Muslim Mapilla Tarwads which were also undivided families and, therefore, the charging section in so far as it governed undivided families was hit by Art.
Appeal by certificate from the Judgment and Order dated 28.10.1965 of the Kerala High Court in O.P.674 of 1958.
674 of 1958 seeking to quash the said assessment and the demand numberice on the ground of unconstitutionality of the Wealth Tax Act No.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The checkered history through which this litigation has passed may briefly be indicated in order to appreciate how the aforesaid question arises for our determination.
C. Sharma, E.D. Helmes, S.P.Nayar and R.S. Sharma for the Respondents.
At the relevant time deceased respondent was the karnavan of a Mappilla Marumakkathayam Tarwad registered as impartible within the meaning of s. 20 1 of the Mapilla Marumakkathayam Act Madras Act 17 of 1939 .
Four other writ petitions were also filed by the karnavans of Hindu undivided families of Malabar and Cochin governed by the Madras Marumakkathayam Act No.
B. Ahuja and Miss A. Subhashini for the Appellant.
He was assessed to wealth tax for the assessment year 1957 58 on the net wealth of his Tarwad companysidered as an individual under s.3 of the Wealth Tax Act, 1957 and on companypletion of the assessment a demand numberice dated July 16, 1958 was served on him for payment.
The companystitutionality of the Act was challenged on two grounds a that the Parliament was number companypetent to include a Hindu undivided family in the charging s. 3 of the Act in view of Entry 86 in List I of the Seventh Schedule of the Constitution and b that the charging s. 3 of the Act was violative of Art.
The Judgment of the Court was delivered by TULZAPURKAR, J. This appeal, by certificate granted by the Kerala High Court, raises the question whether Mapilla Marumakkathayam Tarwads of North Malabar Muslim undivided families governed by Marumakkathayam Act Madras Act 17 of 1939 fall within the expression individual and are assessable to tax under s. 3 of the Wealth Tax Act, 1957 ?
1543 of 1971.
22 of 1923 challenging the companystitutionality of the Act.
On September 10, 1958 he filed a writ petition being O.P. No.
