REGENT COMPUTRONICS PVT. LTD.

UNION OF INDIA Appellant

V/S

HARBHAJAN SINGH DHILLON Respondents

Referred Judgements :-

STATE OF BOMBAY VS. NAROTTAMDAS JETHABHAI [RELIED ON]
STATE OF BOMBAY VS. R M D CHI MARBAUGWALA ADVOCATE GENERAL OF MYSORE INTERVENER [DISTINGUISHED]
ATIABARI TEA CO LIMITED KHAYERBARI TEA CO LIMITED H P BARUA HASIMARA TEA COMPANY LIMITED MOABUND TEA COMPANY LIMITED VS. STATE OF ASSAM:STATE OF ASSAM:STATE OF ASSAM:STATE OF ASSAM:STATE OF ASSAM [REFERRED TO]
CHHOTABHAI JETHABHAI PATEL AND CO. VS. UNION OF INDIA [DISTINGUISHED]
AUTOMOBILE TRANSPORT RAJASTHAN LIMITED VS. STATE OF RAJASTHAN [REFERRED TO]
PATEL GORDHANDAS HARGOVINDAS VS. MUNICIPAL COMMISSIONER AHMEDABAD [REFERRED TO]
BANARASI DASS VS. WEALTH TAX OFFICER SPL CIRCLE MEERUT [REFERRED TO]
SUDHIR CHANDRA NAWN VS. WEALTH TAX OFFICER CALCUTTA [FOLLOWED]
SUDHIR CHANDRA NAWN VS. WEALTH TAX OFFICER CALCUTTA [REFERRED TO]
ASSISTANT COMMISSIONER OF URBAN LAND TAX VS. BUCKINGHAM AND GARNATIC CO LTD [EXPLAINED 1970 1 SCR 268 : ATTARNEY-GENERAL FOR CANADA V. ATTONEY-GENERAL FOR ONTARIO ATTORNEY-GENER]
PRITHVI COTTON MILLS LIMITED VS. BROACH BOROUGH MUNICIPALITY [REFERRED TO]
SECOND GIFT TAX OFFICER MANGALORE VS. D H NAZARETH [REFERRED TO]

JUDGEMENT

(1.) THE following majority Judgment of the court were delivered by

(2.) THIS appeal is from the judgment of the High court of Punjab and Haryana in Civil Writ No. 2291 of 1970, which was heard by a bench of five Judges. Four Judges held that S. 24 of the Finance Act, 1969, in so far as it amended the relevant provisions of the Wealth Tax Act, 1957, was beyond the legislative competence of Parliament. Pandit, J., however, held that the impugned Act <PG>786</PG> was intra vires the legislative powers of Parliament. The High court accordingly issued a direction to the effect that the Wealth Tax Act, as amended by Finance Act, 1969, in so far as it includes the capital value of the agricultural land for the purposes of computing net wealth, was ultra vires the Constitution of India.

(3.) S. 4 includes certain assets as belonging to the assessee.

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UNION OF INDIA Vs. HARBHAJAN SINGH DHILLON

Referred Judgements :-

JUDGEMENT

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