SUBSCRIBE FOR FULL CONTENT The Tax Publishers1982 TaxPub(DT) 0254 (Guj-HC) : (1982) 133 ITR 0800 : (1981) 024 CTR 0228 : (1981) 006 TAXMAN 0083Commissioner of Wealth Tax, Gujarat-III v. ArvindbhaiChinubhai SUBSCRIBE FOR FULL CONTENT