Commissioner Of Wealth Tax vs Lt. Col. Bhawani Singh
1987 Latest Caselaw 18 Del

JUDGMENT

The Court

1. In these matters the revenue had requested the Tribunal to refer two questions of law for the decision of this Court which are set out in para 5 of the application before this Court. The Tribunal, however, considered the matter and referred two other question which are set out in para 12 of its order dt. 1-3-1982. The Revenue has applied this Court under s. 256(2) of the Act praying that the questions as proposed by it before the Tribunal should have been referred and not the questions as set out in the reference already made to this court by the Tribunal.

2. We see no substance in these applications. The question before the Tribunal was whether certain properties were held by the assessed as joint family properties or as individual properties. The Tribunal laid down certain guidelines and remanded the matter to the WTO for determination of the nature of these properties in the light of those guide lines. Whether these guidelines were correct or not is already a subject matter of the reference made by the Tribunal to this Court. Though the questions as proposed by the Revenue appeared to be substantially different, they really raise the same point as to whether the reasoning given by the Tribunal for deciding the nature of the properties is correct or not. These questions having already been referred by the Tribunal, we see no reason to allow these applications or direct any further questions to be referred. With these observations, these petitions are dismissed. No order as to costs.