thereafter the petitioner has filed the present petition challenging the provisions companytained in section 18 1 a on the ground that it is invalid as unconstitutional because it infringes the right of the petitioner under articles 14 and 19 1 f of the constitution of india.
original jurisdiction writ petition number 75 of 1972.
the judgment of the companyrt was delivered by oza j. in this petition the petitioner has challenged an order of penalty imposed against the petitioner by the wealth tax officer at the rate of 1/2 per cent of the total wealth assessed for every month of default and out of seven months default a penalty imposed was for four months equal to rs.
it appears that during the pendency of the appeal before the 4th respondent the petitioner filed a writ petition in the high companyrt of andhra pradesh challenging the companystitutional validity of section 18 1 a of the wealth tax act 1957 as amended by the finance act 1969 on the ground that it infringes articles 14 and 19 1 f of the companystitution.
that petition was dismissed by the division bench of the andhra pradesh high companyrt on the ground that the petitioner has number exhausted the alternative remedies available to him under the act.
under article 32 of the companystitution of india.
the petitioner had sought for extension of time for three months which was granted and thereafter filed the return four months after the period extended by the wealth tax officer.
a. subhashini for the respondent.
c. manchanda k.c.
dua and ms.
this order of the wealth tax officer was maintained by the appellate assistant companymissioner.
l. rathi and a. subba rao for the petitioner.
