JUDGMENT This is a Wealth Tax Reference under section 27(1) of the Wealth Tax Act, in which the following question has been referred to us for our opinion :
"Whether on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the property of agricultural land belonged to the assessee HUF and not to the assessee as individual."
2. The question referred is covered by the decision of this court in Rain Awalamb v. Jata Shanker 1968 A.L.J. page 1108 (FB).
2. The question referred is covered by the decision of this court in Rain Awalamb v. Jata Shanker 1968 A.L.J. page 1108 (FB).
3. Following the said decision, the reference is answered in the negative, i.e., in favour of the department and against the assessee.
3. Following the said decision, the reference is answered in the negative, i.e., in favour of the department and against the assessee.