COMMISSIONER OF WEALTH TAX Vs. GULJARILAL MANIRAM

JUDGEMENT

(1.) THIS order shall also govern the disposal of M.C.Cs. Nos. 85 and 86, both of 1979.

(2.) THESE are applications under Section 27(3) of the W.T. Act, 1957, hereinafter called the Act.

(3.) THE applications are, therefore, allowed and the Tribunal is directed to state the case and refer the aforesaid question of law to this court for its opinion. Parties shall bear their own costs of these applications.