K S MUTHUKALI CHETTIAR Vs. INSPECTING ASSISTANT COMMISSIONER

JUDGEMENT

(1.) IN Writ Petitions Nos. 2535 and 236 of 1975 and Writ Petitions Nos. 13724 to 13727 of 1978, the petitioners have challenged the constitutional validity of section 271(1)(c) of the INcome-tax Act, 1961, and in Writ Petitions Nos. 3353 and 3354 of 1975, the petitioner has challenged the validity of section 18(1)(a) of the Wealth-tax Act, 1957.

(2.) THE facts in each case are simple and as follows :

(3.) ARTICLE 14 provides :