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M.A. NO.662/LB OF 2003, DECIDED ON 14TH NOVEMBER, 2003. versus M.A. NO.662/LB OF 2003, DECIDED ON 14TH NOVEMBER, 2003.


Sections 35 and 2 (1) (16) for the purpose of correction of wrongdoing were not altered in such plot in the name of the assessee who executed the contract to sell the purchase of the plot. Wealth tax declaration did not announce this plot. The assessor was the owner / owner of such plot and the value of the plot will be included in the net wealth of the appraiser who was informed by the District Collector for various corrections. The plot of the property was declared especially in its wealth. Tax declaration since the specific asset with its asset was attached to that asset and the asset was added to the net wealth of the asset The Assisi was accepted with the plot and has sold The plaintiff was fully paid and formally executed and registered the sale agreement, the lessee was actually the owner of the plot under the wealth tax law as the term "owner" had a broader meaning. The attached application was found to be vacant by any merit and was rejected by the appellate tribunal

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