RUKMINI BAI RATHOR Vs. COMMISSIONER OF WEALTH TAX

JUDGEMENT

(1.) THESE two references were made by the Tribunal under S. 27 of the WT Act, 1957, and the question for the opinion of this Court has been formulated as follows :

(2.) THE following genealogical tree of the assessee's family will be useful : Koovarji Karson Rathor (Wife Mani Bai dies in 1946)

(3.) ON 1th Oct., 1944, the assessee's husband effected a partition with his father and was allotted a share of the assets belonging to the family. Thereafter, Jaisingh managed the business of his own family consisting of himself, his wife, Rukmini (assessee) and their minor unmarried daughter, Hemalata, till his death on 14th Aug., 1949. Jaisingh was assessed as an individual by the IT authorities. After his death, his widow (assessee) was also assessed as an individual, in the income tax proceedings since 1952 53. When the WT Act was brought into force on 1st April, 1957, the assessee contended that she must be assessed as an HUF and not as an individual. This contention was rejected by the wealth tax authorities and for the asst. yrs. 1957 58 and 1958 59 she was assessed as an individual.