Khasi customary property held for a clan cannot support an individual wealth-tax assessment when facts show custodianship only.

Under Khasi customary law, property held by an assessee as custodian in the capacity of "Ka Khaddu" could not be treated as his personal asset where the Tribunal found it belonged to the clan. The Gauhati HC held that, on identical facts already considered in an earlier decision, it could not go behind those factual findings. On that basis, an assessment in the status of an individual under the Wealth-tax Act, 1957 was not sustainable. The question was answered in favour of the assessee and against the Revenue.

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Issues: Whether, on the facts and in the circumstances of the case, no valid assessment could be made on the assessee in the status of an individual under the Wealth-tax Act, 1957.

Analysis: The assessee's case was that, under Khasi customary law and practice, the property in question belonged to the clan and the assessee functioned only as custodian in the capacity of "Ka Khaddu". The Court found that the issue was governed by its earlier decision on identical facts, and that it could not go behind the Tribunal's findings of fact. On the basis of the peculiar customary and social setting of the Khasi community, the earlier ruling held that an assessment in the status of an individual was not sustainable.

Conclusion: The question was answered in the affirmative, in favour of the assessee and against the Revenue.

Ratio Decidendi: Where the Tribunal's findings of fact are supported by the customary law and practice applicable to the assessee, an assessment in the status of an individual cannot be sustained if the property is found to belong to the clan and not to the assessee personally.

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