Appeals from the judgment and order dated May 14, 1962 of the Calcutta High Court in Wealth Tax Matter No.
A. Ramachandran, J. B. Dadachanji, O. C. Mathur and Ravinder Narain, for the respondent.
V. Viswanatha Sastri, N. D. Karkhanis, R. H. Dhebar and N. Sachthey, for the appellant.
The Judgment of the Court was delivered by Sikri, J. Two questions were referred to the High Court by the Appellate Tribunal under s. 27 of the Wealth Tax Act XXVII of 1957 .
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
627 to 628 of 1964.
154 of 1960.
