Mrs. Patsy P. Mistry Vs. Commissioner of Wealth-tax

- indian penal code, 1860 [c.a. no. 45/1860].sections 124-a, 153-a, 153-b, 292, 293 & 295a; [f.i. rebello, smt v.k. tahilramani & a.s. oka, jj] declaration as to forfeiture of book held, the power can be exercised only if the government forms opinion that said publication contains matter which is an offence under either of sections 124-a, 153-a, 153-b, 292, 293, 295a of i.p.c., 1. paper book in each of the above references dispensed with.2. the following questions have been referred to us for decision under section 27(1) of the wealth-tax act, 1957 :3. wealth-tax reference no. 72 of 1976 :'(1) whether, on the facts and in the circumstances of the case, the assessee had any interest in the trust corpus on the relevant valuation date ? (2) if the answer to question no. (1) is in the affirmative, whether the same was includible in the net wealth of the assessee ?'4. wealth-tax reference no. 73 of 1976 :'(1) whether, on the facts and in the circumstances of the case, the claim of the applicant that she had no interest in the corpus of the trust on the relevant valuation date and so it was not includible in her net wealth was rightly rejected ? (2) whether, on the facts and in the circumstances of the case, the applicant had any interest in the corpus of the bhabha trust on the relevant valuation date ?'5. wealth-tax reference no. 74 of 1976 :'(1) whether, on the facts and in the circumstances of the case, the assessee had any interest in the trust corpus on the relevant valuation date (2) if the answer to question no. (1) is in the affirmative, whether the same was includible in the 'net wealth' of the assessee ?' it is agreed between the parties that similar question were answered in favour of the revenue in wealth-tax reference no. 7 of 1971 shri b k dubash v. cwt by a division bench (chandurkar j., as he then was, and sawant j., as he then was) of this court by its judgment dated answered in the affirmative and in favour of the revenue. no order as to costs.