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1998 (8) TMI 52 - HC - Wealth-taxExtract: .......le of being subjected to any use by the assessee. Obviously, the building or part thereof is not covered by clause (vi) abovesaid. The answer to the question is obvious. The Tribunal did not err in refusing to make a reference to the High Court. The petition under section 27(3) of the Wealth-tax Act, is without any merit and is therefore dismissed.
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