SUBSCRIBE FOR FULL CONTENT The Tax Publishers1982 TaxPub(DT) 0620 (Guj-HC) : (1982) 135 ITR 0826 : (1981) 025 CTR 0260 : (1982) 008 TAXMAN 0205Commissioner of Wealth Tax, Gujarat-III v. ChhatrshalSinhji D. Zala SUBSCRIBE FOR FULL CONTENT