# SCA/2167/2013

Court: Gujarat High Court
Date: 2026-07-14
Citation: 2026:GUJHC:43491-DB
Petitioner: SCA/2167/2013
Respondent: Unknown

[Official PDF on Gujarat High Court website](https://gujarathc-casestatus.nic.in/gujarathc/viewNuetralCitation)

## Judgment text (excerpt)

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 

https://niyam.ai/judgements/high-court/2026/july/sca-2167-2013