COMMISSIONER OF WEALTH TAX Vs. BIJU PATNAIK

JUDGEMENT

(1.) It is rather unfortunate that this petition has remained pending admission for the last more than 20 years. Fortunately, however, the Registry of this Court has woken up and is now in the process of taking stock of the situation and radically improving its functioning.

(2.) The Revenue has filed this petition under Section 27(3) of the Wealth Tax Act, 1957 seeking reference of the following question of law for the opinion of this Court:-

(3.) The issue raised is whether Kalinga Foundation Trust was a genuine Trust or was only a benami concern of the Assessee.