SMT.ANGADBAI Vs. COMMISSIONER OF WEALTH TAX.

JUDGEMENT

(1.) BY THE COURT

(2.) BRIEF facts which are necessary for answering this reference are that the assessee had 11.315 acres of land out of which she sold 0.43 acres for a sum of Rs. 53,050 in the asst. yr. 1977 -78 and thus the balance remained with her was 10.785 acres. Out of this balance the assessee further sold 0.175 acres in the asst. yr. 1978 -79 for Rs. 18,500 and the balance was 10.61 acres out of which she again sold 0.80 acres for Rs. 70,150 and the balance in the asst. yr. 1979 -80 remained with the assessee was 9.81 acres. The WTO estimated the value of the land in each of the four years at rupees nine lacs.

(3.) WE have gone through the order of the Tribunal. The Tribunal has nowhere impinged on the discretion of the WTO conferred under s. 16A. It is the discretion of the WTO to call for the valuation report from the Valuation Officer; but it is a pure discretion and the Tribunal was conscious of the discretion of the WTO and it examined the matter in detail and found that on question of facts, the matter needs to be reexamined by the WTO. While directing remand, the Tribunal has directed that any observations made by it shall not mean to be directions to the WTO to call for the report of the Valuation Officer. It has been directed as under :