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W.T.AS. NOS. 141 AND 142/LB OF 1987-88, DECIDED ON 20TH OCTOBER, 1994. versus W.T.AS. NOS. 141 AND 142/LB OF 1987-88, DECIDED ON 20TH OCTOBER, 1994.


Wealth Tax Act 1963 R 8 (3) CBR Circular No. C14 (7) IT / 6 / WT / 79, dated 20 8 1979 CBR Circular No. 11, 1994 in the Principles of Assessing Non-Transferable Property Registered Cell Deed Identification Price Held, Registered Cell Deed Cannot Be Claimed Examine officers cannot use arbitrary options and take compelling measures to evaluate property at the height of each year so that such uses of power Wealth tax purposes will be in violation of natural principles. Justice

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