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Section 3 of the wealth-tax act, 1957-Hindu undivided family-Assessability of-Jagir lands held by assessee were resumed by government and compensation paid therefore-Succession to jagir was by law of primogeniture-Whether assessee's wealth including compensation received belonged to him in his capacity as karta of huf and not as individual-Held, yes. Facts The assessee's jagir, succession to which was governed by the law of primogeniture, was resumed by the Government. The WTO included the compensation amount received on account of resumption of his jagir in the net wealth of the assessee and made assessment in his status as an individual. The A AC, however, upheld the assessee's claim that it should be assessed in his status as the karta of his HUF. The Tribunal confirmed the AAC's order. On reference : Held Following the ratio of the decisions of this Court in the cases of Thakur Gopal Singh v. CWT [1975] 99 ITR 354 andCWT v. Thakur Bhairon Singh [1984] 147 ITR 32 , the wealth in question must be taken to be the wealth of the HUF and the assessee should be assessed in his status as the karta of his HUF. Thus, the Tribunal's decision was right. DB CIVIL WEALTH-TAX REFERENCE NO. 23 OF 1970. Cases referred to Thakur Gopal Singh v. CWT [1975] 99 ITR 354 (Raj.) and CWT v. Thakur Bhairon Singh [1984] 147 ITR 32 (Raj.). L.R. Mehta for the Applicant. H.P. Gupta for the Respondent. JUDGMENT LODHA, CJ.- This is a reference under section 27(3) of the Wealth-tax Act, 1957 ('the Act') by the Tribunal, Delhi Bench 'B', and the question referred to us reads as under : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that all the wealth of the assessee including the compensation received by him under the Rajasthan Land Reforms and Resumption of Jagirs Act, 1952, and assessed in the year 1957-58 belonged to him in the capacity of the karta of a Hindu undivided family or it belonged to him as an individual ?" 2. The assessee, Thakur Laxman Singh, was a jagirdarin the former State of Jodhpur. His jagir was resumed under the Rajasthan Land Reforms and Resumption of Jagirs Act, 1952. The succession to the jagir was governed by the law…

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