PU LIANSUAMA Vs. WEALTH TAX OFFICER

JUDGEMENT

(1.) IN this application under Article 226 of the Constitution the petitioner has challenged the applicability of the Wealth Tax Act, for short, the Act, on the Mizos residing within the State of Mizoram.

(2.) THE petitioner was served with two notices dated 1.10.1996 to submit his returns for the year 1996-96 and 1996-97 under section 14(2) of the Act. THE petitioner is a Mizo residing in the State of Mizoram and in the present application, the challenge to the applicability of the Act is on the following counts :-

(3.) THE question that arises for consideration is whether after the enactment of the Indian Constitution what is the requirement under the law for making a Central law applicable to the State of Mizoram.