COMMISSIONER OF WEALTH TAX, WEST BENGAL vs CHAMPA KUMARI SINGHI & ORS.

The Supreme Court held that a Jain undivided family qualifies as a Hindu undivided family under Section 3 of the Wealth Tax Act, 1957. The Court clarified that the term 'Hindu' encompasses Jains, as they are governed by the same laws applicable to Hindus despite being distinct in religion. The judgment overturned the High Court's ruling that Jains could not form a Hindu undivided family, affirming that legislative practices have historically included Jains within the definition of 'Hindu' for legal purposes.