Law:

Section:

Section 1 of the Wealth-tax Act, 1957 - Applicability of - Petitioner was a member of a scheduled tribe and resident of State of Mizoram - He challenged applicability of Act on grounds that (1) in order to apply provisions of any Central Act to State of Mizoram, there must be a notification to that effect by President of India and in absence of such notification, said Central Act is not applicable to local inhabitants of Mizoram; (2) in view of provisions of Income-tax Act exempting people belonging to scheduled tribe category and living in scheduled tribe area from payment of income-tax under Income-tax Act, provisions of Wealth-tax Act could not be made applicable to petitioner who belonged to a scheduled tribe and was residing in Mizoram; (3) Act was enacted in year, 1957, but it was not applied or introduced in State of Mizoram till 1996 and as said Act was not used for 40 long years, in view of doctrine of Desuetude, Act should not be made applicable without proper notification - Whether there was any merit in assessee's contention - Held, no FACTS The petitioner was a member of a scheduled tribe and a resident of the State of Mizoram. The department issued two notices to the petitioner to submit return for the relevant assessment years. In the instant writ petition, the petitioner challenged the applicability of the Act on the grounds that: (1) in order to apply the provisions of any Central Act to the State of Mizoram, there must be a notification to the effect by the President of India and in the absence of such notification, the said Central Act is not applicable to the local inhabitants of Mizoram; (2) in view of the provisions of the Income-tax Act exempting the people belonging to scheduled tribe category and living in the scheduled tribe area from payment of income-tax under the Income-tax Act, the provisions of the Wealth-tax Act, could not be made applicable to the petitioner who belonged to a scheduled tribe and resided in Mizoram; (3) the Act was enacted in the year 1957 but it was not applied or introduced in the State of Mizoram till 1996 and as the said Act was not used for 40 long years in view of the doctrine of Desuetude, the Act should…

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