LAWS(MAD)-1999-10-14

COMMISSIONER OF WEALTH TAX Vs. K VIJAYAKUMAR

Decided On October 06, 1999
COMMISSIONER OF WEALTH TAX Appellant
V/S
K. VIJAYAKUMAR Respondents

JUDGEMENT

(1.) TWO questions have been referred to us at the instance of the revenue:

(2.) THE assessment years are 1975-76 and 1976-77. THE assessment was under the Wealth Tax Act, 1957 (hereinafter referred to as 'the Act').