SCA/2167/2013

NEUTRAL CITATION C/SCA/2167/2013 CAV JUDGMENT DATED: 14/07/2026 2026:GUJHC:43491-DB Reserved On : 08/07/2026 Pronounced On : 14/07/2026 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO.2167 of 2013 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA Sd/-. and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI Sd/-. ================================================================ Approved for Reporting Yes No a ================================================================ KETAN NATVARLAL BRAHMBHATT Versus UNION OF INDIA THRO SECRETARY & ORS. ================================================================ Appearance: MR YATIN SONI(868) for the Petitioner(s) No. 1 RULE UNSERVED for the Respondent(s) No. 1 MR.VARUN K.PATEL(3802) for the Respondent(s) No. 2,3 MR.RAJ TANNA, AGP for the Respondent(s) No. 4 ================================================================ CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI CAV JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) (1) By way of the present writ petition, the petitioner is seeking a declaration to declare Rule 8A(3) of the Wealth Tax Rules, 1957 (for short