1985 (2) TMI 19

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..... 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 holding that since the assessee-association is an independent juristic entity, it ceases to be an association of persons and that it has to be assessed under the Wealth-tax Act ? (2) Whether, on the facts and in the circumstances of the case, the Tr .....

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..... sessment on the assessee under the Wealth-tax Act in the status of an individual. The said order was again challenged, but the Tribunal has upheld the validity of the said assessment in the status of an individual on the ground that the definition " individual " occurring in the Act will take in a trade union such as the assessee which is a body corporate with perpetual succession. The question is .....

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