COMMISSIONER OF WEALTH TAX Vs. H RAJAGOPALA THONDAIMAN

JUDGEMENT

(1.) THE Tribunal has, on the question of fact, found that the property in question is indeed situated in the midst of a large extent of 175 acres of land. THE law does not require that the assessee should remain in occupation of the premises throughout the year. THE fact that it is a farm house and used as such is sufficient. THEre is no merit in the appeal and hence, it is dismissed.