COMMISSIONER OF WEALTH TAX MYSORE Vs. D CBASAPPA

JUDGEMENT

(1.) The learned judge set out the statement of case which ran as follows : By this, the Commissioner of Wealth-tax, Mysore, Bangalore, requires the Appellate Tribunal to refer to the High Court certain questions of law which are said to arise out of the Tribunal's consolidated order dated 5th February, 1962, in W. T. A. Nos. 327 of 1960-61, 856 of 1959-60, 1199 of 1960-61 and 509 of 1961-62. Inasmuch as, in our opinion, questions of law do arise out of the aforesaid order (in W. T. A. No. 509 of 1961-62), we hereby draw up an agreed statement of the case and refer it to the High Court of Mysore at Bangalore under section 27(1) of the Wealth-tax Act.

(2.) The assessee is a planter and owner of coffee estates. He is one of three brothers between whom there was a partition on the 10th of May, 1938, by which the ancestral property was divided equally amongst them after due provision had been made for the female members. His family consists of his wife and two daughters. The assessee was assessed in the status of an individual, but then he claims his status was that of a Hindu undivided family. The Wealth-tax Officer wrote :

(3.) The assessee also contended before the Wealth-tax Officer that a sum of Rs. 85,000 provided as a liability for taxation should be allowed. The Wealth-tax Officer wrote :