COMMISSIONER OF WEALTH TAX Vs. GAURI SHANKAR BHAR

JUDGEMENT

(1.) The valuation date is the 3lst March, 1959 and the corresponding year of assessment is 1959-60.

(2.) The material facts are that one Prafulla Chandra Bhar died on the 27th April, 1956, leaving behind him, house properties and certain other movable proptrties. The family of the deceased, consisted of six members, who are :

(3.) Smt. Radharani Bhar, Shri Uma Shankar Bhar, Shri Gouri Shankar Bhar and Shri Ourga Shankar Bhar have equal shares in the properties left over by the assessee and each one of them was entitled to one forth share in the estate of the deceased. Admittedly, the family is governed by the Dayabhaga School of Hindu Law. The deceased's son, Gouri Shankar Bhar, was granted Letters of Administration by the court in respect of the properties left over by the deceased. He filed the Wealth-tax return in his capacity as the Administrator of Estate of the deceased, declaring the status as a Hindu undivided family. The Wealth-tax Officer, accordingly, completed the assessment in the same status. At that stage no objection appears to have been raised against the status. A copy of the order of the Wealth-tax Officer is Annexure 'A' hereto forming part of the case.