B .N.SAPRU,J. - (1.) THE following question of law has been referred to this Court for opinion: "Whether upon the facts and circumstances of the case the Tribunal was right in law in coming to the finding that Smt. Gangotri Devi was benamidar for her husband in the firm Bhojnagarwala and Brothers?"
(2.) THERE was a firm stayed as Bhojanagarwala and Brothers, in which there were two partners, viz., Sri Hiralal and Smt. Gangotri Devi, wife of Sri Gajanand. It was claimed on behalf of the assessee that Smt. Gangotri Devi was a partner in the said firm in her own right and not a benamidar on behalf of the assessee. This claim was rejected by the Department for a number of years. In the asst. yr. 1961-62 it was again claimed that Smt. Gangotri Devi was a partner in the firm in her own right. This claim was rejected in computing the net wealth of the assessee. The Wealth Tax Officer included a sum of Rs. 89,512/- as the assessee's interest shown in the name of his wife Smt. Gangotri Devi in the partnership business. The matter went up ultimately to the Tribunal which rejected the case set up by the assessee.
(3.) THE assessee asked for a reference. The reference was accordingly made. When the case came up for hearing before this Court, a supplementary statement of the case was called for by an order dt. 22nd Aug., 1973.;