D.A.MEHTA, J. - (1.)THE Income -tax Appellate Tribunal, Ahmedabad Bench 'A', has referred the following two questions for the opinion of this court:
'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that Darbargadh was an impartible estate and that the assessee was the holder of that estate under Section 4(6) of the Wealth -tax Act, 1957 ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in directing the Wealth -tax Officer to include the same value of Darbargadh in the total wealth of the assessee when the valuation is under challenge by the assessee?'

(2.)THE assessment years involved are 1966 -67 to 1971 -72 and the relevant valuation dates are March 31, 1966 to March 31, 1971, respectively.
The assessee who is an individual claimed before the Wealth -tax Officer that the value of the building known as 'Darbargadh City Palace', should not be included in his net wealth in view of the fact that as per the terms of the covenant which was entered into with the then Government of the United States of Kathiawar, the said property was belonging to the family and not the assessee as an individual. The Wealth -tax Officer did not accept the contention of the assessee and included (he value of the aforesaid property in the hands of the individual.

(3.)THE Commissioner of Wealth -tax (Appeals) followed the decision of the Tribunal in the assessee's own case for the assessment years 1959 -60 to 1965 -66 and held that as the title of the property vested in the dynasty and the assessee as the Ruler was only entitled to the use of the property the value of the said property was not includible in the net wealth of the assessee.