USHA DEVI Vs. WEALTH TAX OFFICER

JUDGEMENT

(1.) BY this petition under Article 226 of the Constitution of India, the petitioner has challenged the vires of Rule 5(2) of the Wealth-tax (Exemption of Heirloom Jewellery of Rulers) Rules, 1958 (hereinafter referred to as "the Rules"), the order dated December 12, 1980, passed by the Central Board of Direct Taxes in pursuance of Rule 5(2) of the Rules and the demand notices collectively marked as annexure "G", issued in that behalf by respondent No. 1, the Wealth-tax Officer.

(2.) THE material facts giving rise to this petition, briefly, are as follows :

(3.) IN compliance with the aforesaid direction, even though the final orders of assessment of the petitioner under the Act for the assessment years in question were passed on March 31, 1979, the Wealth-tax Officer issued on March 6, 1981, demand notices, collectively marked annexure "G", calling upon the petitioner to make further payment of Rs. 13,37,587 by way of wealth-tax. Hence, the petitioner has filed this petition challenging the vires of Rule 5(2) of the Rules, the order dated December 12, 1980, passed by the Central Board of Direct Taxes in pursuance of Rule 5(2) and the demand notices issued by respondent No. 1 in that behalf.