KEMPTUR K G Vs. SECOND WEALTH TAX OFFICER

JUDGEMENT

(1.) AS common questions of law arise for consideration in these petitions, I propose to dispose of them by a common order.

(2.) SRI. K. G. Kemptur of Hubli, petitioner in W. P. Nos. 6098 and 6099 of 1977, is the son of SRI K. Gururaj Bhat of Hubli, who is the petitioner in W.Ps. Nos. 6126, 6127 and 6128 of 1977, and they are assessed as individuals under the WT Act, 1957 (Central Act No. 27 of 1957) (hereinafter referred to as "the Act") on the file of the II WTO, Hubli Circle, Hubli (hereinafter referred to as "the WTO"), who is the common respondent in these cases.

(3.) FOR the asst. yr. 1975-76, Kemptur and Gururaj Bhat filed their separate returns before the WTO. On those returns, the WTO obtained a valuation report from the Valuation Officer of the Department under s. 16A of the Act, and, on that and all other relevant facts, has completed the assessments against them for the said year which are separately challenged by them in appeals under the Act and we are not concerned with their pendency or their result also.