UNION OF INDIA versus H. S. DHILLON

UNION OF INDIA versus H. S. DHILLON

The Wealth Tax Act, as amended to include agricultural land, does not fall within Entry 49, List II, but is valid under Entry 97, List I, read with Article 248 of the Constitution since it is not expressly allotted to the State Legislature. Parliament has exclusive power to legislate on the subject by virtue of the...

Source-derived case information.

Parties
Appellant: Union of India; Respondent: H. S. Dhillon
Jurisdiction
India
Judgment Date
21 October 1971
Procedural Posture
Civil Appeal / Supreme Court Judgment
Outcome
Appeal allowed
Legal Topics
Legislative Competence, Distribution of Legislative Powers, Residuary Powers, Wealth Tax, Taxation of Agricultural Land
Constitutional Law Taxation Law Legislative Competence Distribution of Legislative Powers Residuary Powers Wealth Tax Taxation of Agricultural Land

Source-derived case record

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Legal principles 3 Authorities cited 22 Party arguments 2
Sign in to unlock

Parties

Union of India

Appellant

H. S. Dhillon

Respondent

Procedural Posture

Civil Appeal / Supreme Court Judgment

Legal Issues

  1. 1 Whether Parliament is competent to enact Wealth Tax on agricultural land under the Wealth Tax Act, as amended by s.24, Finance Act, 1969
  2. 2 Whether such tax falls under Entry 49, List II, or under Entry 97, List I, and Article 248 of the Constitution

Ratio Decidendi

The Wealth Tax Act, as amended to include agricultural land, does not fall within Entry 49, List II, but is valid under Entry 97, List I, read with Article 248 of the Constitution since it is not expressly allotted to the State Legislature. Parliament has exclusive power to legislate on the subject by virtue of the residuary powers and the impugned amendment is constitutionally valid.

Court Disposition

Appeal allowed

Orders

  • High Court judgment set aside
  • No order as to costs