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Which contract doctrine did the Supreme Court discuss in the alternative in Commissioner of Wealth Tax,…

The Court reasoned that, if the undertaking were contingent, the older son’s failure to pay the whole sum triggered enforceability under section 32.

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Which contract doctrine did the Supreme Court discuss in the alternative in Commissioner of Wealth Tax, Mysore v. Her Highness Vijayaba (AIR 1979 SC 982)?

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Answer and explanation

Correct answer D

The Court reasoned that, if the undertaking were contingent, the older son’s failure to pay the whole sum triggered enforceability under section 32.

Option feedback

Option A

The issue was whether a debt was owed on the valuation dates, rather than assessment of ordinary breach damages.

Option B

The Court did not calculate loss from special circumstances of a breach.

Option C

The family arrangement was not treated as a wager.

Option D

The Court reasoned that, if the undertaking were contingent, the older son’s failure to pay the whole sum triggered enforceability under section 32.

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