SUBSCRIBE FOR FULL CONTENT The Tax Publishers1973 TaxPub(DT) 0257 (Guj-HC) : (1973) 088 ITR 0125Commissioner of Wealth-Tax, Gujarat II v. Kantilal Manilal.Wealth-tax Reference No. 3, 4, 20, 25, 29, 32, and 36, of 1970 and 1 of 1971, SUBSCRIBE FOR FULL CONTENT