Case Law Details
Case Name : Shantadevi p. Gaekwad Vs W.T.O (Gujarat High Court at Ahmedabad)
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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The appellant-assessee is an individual and is a member of the erstwhile royal family of Vadodara. The assessee owned a horse chariot popularly referred to as This Baggi had substantial gold contents. The case of the assessee was that Baggi was a work of art and was, therefore, exempt from wealth tax under Section 5 (1) (xii) of the Wealth Tax Act, 1957. The case of the assesse is that he had inherited the said article as a member of the royal family. The Baggi was used by his father and grandfather on important ceremonial occasions. T
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