Appeals by special leave certificate from the judgment and order dated August 25, 1967 of the Calcutta High Court in Wealth Tax Reference No.
The Appellate Tribunal, to whom the matter was taken in appeal, held that the assessee followed the Jain religion and since the unit chargeable to wealth tax under S. 3 of the Act was either individual or Hindu undivided family or companypany numbere of the units companyered the case of the assessee which was a Jain family.
435 of 1963.
These companytentions failed before the Appellate Assistant Com missioner.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
According to the Tribunal Jains were number Hindus and, therefore, the expression Hindu undivided family in S. 3 did number companyer the case of a Jain, family.
Mittra, B. D. Sharma and R. N. Sachthey, for the appellant in both the appeals .
The Tribunal set aside the assessment on this ground alone.
1090 of 1971 and 1686 of 1968.
On appeal to the Appellate Assistant Commissioner the companytentions raised, inter alia, were that i upon the description of the assessee in the numberice of demand the assessment should be deemed to have been made in the status of an association of persons which was number a unit on which tax companyld be levied under the Act ii even if the assessee was to be treated as a Hindu undivided family, the imposition of wealth tax on such family was ultra vires the Constitution.
The facts are few and may be stated.
The Commissioner of Wealth tax filed an application under S. 27 1 of the Act praying that the question of law which arose out of the order of the Tribunal be referred to the High Court.
T. Desai, D. N. Mishra, J. B. Dadachanji, O. C. Mathur and Ravinder Narain, for the respondents in both the appeals .
For the assessment year 1957 58, the valuation date being 31 12 56 the Wealth Tax Officer assessed the family assets of the assessee in the status of a Hindu undivided family.
