COMMISSIONER OF WEALTH TAX Vs. L DORAIRAJ

JUDGEMENT

(1.) THE Tribunal has stated the case and referred the following question of law in relation to the asst. yrs. 1974-75 & 1975-76 for our consideration.

(2.) MR . Philip George undertakes to file vakalat for the respondent.

(3.) FOLLOWING the decision of this Court in C.G. Radhakrishnan's case (supra) and the Full Bench judgment of the Karnataka High Court in D.M. Srinivas case (supra), we hold that the Tribunal was correct in deleting the additional wealth-tax charged on urban properties, when the ownership of the properties vests with the assessee.