Winston Churchill still has an unpaid debt to the Bangalore club

The Supreme Court on Tuesday stated that the former Prime Minister of Great Britain, Winston Churchill has to pay wealth tax under the Wealth Tax Act, to The Bangalore Club.
Winston Churchill before becoming a Prime Minister, he was a member of this club at the age 22, in 1896. The written records of the club show that he left behind a debt of Rs.13/- being for an unpaid bill of the club. The “Bill” never became an “Act”.
The bench held that ‘Bangalore Club’ is not liable to pay Wealth tax under the Wealth Act. In 2013, the court held the club for income tax purposes, but now the present court reviewed the judgement and allowed the appeal filed by the Bangalore Club.