| Citation(s) |
|---|
| 1983 SLG 995 1983 SLD 995 (1983) 142 ITR 574 |
WRIT PETITION Nos. 528, 296 OF 1977, 55 OF 1978, 70 TO 73, 59, 108 TO 111, 153, 204 OF 1979, 227 TO 231, 283, 285, 429 TO 431, 382, 384, 435, 142, 406 TO 409 OF 1980, 157 TO 161, 259, 525, 551, 260, 608, 120, 69, 404, 651, 438, 650, 432, 437, 436, 364 OF
MUFTI BHA-UD-DIN FAROOQI, C.J. AND I.K. KOTWAL, J
J.M. Gupta, M.M. Gupta, S. Grover, A.V. Gupta, U.B.S. Bedi, K. Kundan, Joginder Singh, H.L. Bhagotra, G.P. Guptaand V.S. Malhotra for the Petitioner. T.S. Thakur and S. Dutt for the
Respondent.
P.C. Oswal
v.
S.P. Mehta, WTO
Law:
Section:
Section 3 of the wealth-tax act, 1957-Charge of wealth-tax-Constitutional validity-Whether the Wealth-tax Act, 1957, insofar as it purports to be applicable to the state of jammu and kashmir is ultra vires the constitution of india as applied to the state of Jammu and Kashmir-Held, yes Facts The petitioners, being residents in the State of Jammu & Kashmir, challenged the constitutional validity of the Wealth-tax Act insofar as it purported to be applicable to the State of Jammu & Kashmir, on the ground that the Parliament had no legislative competence to enact the impugned Act in relation to the State of Jammu & Kashmir, as the subject-matter of the impugned Act fell within the residuary powers of legislation enjoyed by the State Legislature and not under entry 86 of List I of the Seventh Schedule to the Constitution as contended by the Union of India. Held The effect of the provisions of articles 246 and 248 of the Constitution, as applicable to the State of Jammu & Kashmir, is that though Parliament has power to legislate in respect of the State with regard to the matters included in List I and List III of the Seventh Schedule, as applicable to the State, the residuary powers of legislation exclusively belong to the Jammu & Kashmir State Legislature. In Union of India v. Harbhajan Singh Dhillon [1972] 83 ITR 582 (SC), it was held that the Wealth-tax Act fell under entry 97 of List I and not under entry 86 of List I. Therefore, it necessary follows that the Wealth-tax Act, 1957 is referable to the field of residuary powers of legislation and not to entry 86 of List I of the Seventh Schedule and, that being so, the Parliament had no legislative competence to enact the said Act in relation to the State of Jammu & Kashmir because the residuary power to make legislation, unlike other States in India belongs to the Jammu & Kashmir State Legislature and not to the Union Parliament. Accordingly, the Wealth-tax Act, insofar as it purports to be applicable to the State of Jammu and Kashmir is ultra viresthe Constitution of India as applied to the State. Case review Union of India v. Harbhajan Singh Dhillon [1972] 83 ITR 582 (SC) applied.…
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