9911796707
TMI Blog1967 (2) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... the High Court of Judicature, Patna, on a certificate granted by it under section 66A(2) of the Income-tax Act of 1922, corresponding to section 261 of the Income-tax Act of 1961. The Tribunal referred two questions of law to the High Court under section 66(1) : " (1) Whether, on the facts and circumstances of the case, could assessment be made upon the Manager of Court of Wards, Bettiah Estate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may either direct that such property or part thereof be made over to any person claiming such property, or may retain charge of the same until the right to possession of the claimant has been determined under Bengal Act VII of 1876, or until the dispute has been determined by a competent civil court." " Court " here means the court of wards. One Suresh Nandan Sinha filed a suit claiming the est ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellate Assistant Commissioner both held that it could not be said of the estate that the same had vested in the State by escheat and they also held that the income was taxable at the maximum rate. The same plea was raised before the Appellate Tribunal and the Tribunal observed that as no notification had been issued by the Government on the death of the Maharani or later to the effect that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee and no answer was given to the second question because it was academic. It was asserted on behalf of the respondent---and not denied by the appellant---that the suit of Suresh Nandan Sinha had been dismissed, but an appeal had been preferred therefrom and was pending. On the facts as the same appear to us at present, it is not possible to hold that the estate of Bettiah has eschea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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