COMMISSIONER OF WEALTH TAX Vs. BHAWANI SINGH

JUDGEMENT

(1.) IN these matters the Revenue had requested the Tribunal to refer two questions of law for the decision of this Court which are set out in para 5 of the application before this Court. The Tribunal however, considered the matter and referred two other questions which are set out in para 12 of its order dt. 1st March., 1982. The Revenue has applied this Court under s. 256(2) of the Act praying that the question as proposed by it before the Tribunal should have been referred and not the question as set out in the reference already made to this Court by the Tribunal.

(2.) WE see no substance in these application. The question before the Tribunal was whether certain properties were held by the assessee as join family properties or as individual properties . The Tribunal laid down certain guidelines and remanded the matter to the WTO for determination of the nature of these properties in the light of those guide lines. Whether these guidelines were correct or not is already a subject mater of the reference made by the Tribunal to this Court. Though the question as proposed by the Revenue appeared to be substantially different, they really raise the same point as to whether the reasoning given by the Tribunal for deciding the nature of the properties is correct or not. These question having already been referred by the Tribunal, we see no reason to allow these application or direct any further questions to be referred. With these observation, these petitions are dismissed. No order as to cost.