Reference of identical wealth-tax questions was directed where an earlier application on the same issues had already been allowed.

Where identical questions had already been directed to be referred in an earlier wealth-tax matter, later applications seeking reference of the same questions were treated as standing on the same footing and were allowed. The Tribunal was directed to draw up a statement of the case and refer the questions to the High Court for opinion. The operative principle was that once an earlier application under section 27(3) of the Wealth-tax Act, 1957, had been allowed on the same issues, subsequent applications on identical questions should also be referred.

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Issues: Whether the Tribunal should be directed to refer the questions proposed under section 27 of the Wealth-tax Act, 1957, for the opinion of the High Court.

Analysis: The applications arose from identical questions in several wealth-tax matters. The Tribunal had rejected the request for reference under section 27(1) of the Wealth-tax Act, 1957, treating it as covered by an earlier refusal concerning another assessment year. The High Court noted that in the earlier matter, an application under section 27(3) of the Wealth-tax Act, 1957, had already been allowed and the Tribunal had been directed to state the case and refer the same questions. On that basis, the present applications were held to stand on the same footing.

Conclusion: The applications were allowed and the Tribunal was directed to draw up a statement of the case and refer the two questions for the opinion of the High Court.

Ratio Decidendi: Where an earlier application under section 27(3) of the Wealth-tax Act, 1957, concerning the same questions had been allowed, identical later applications under section 27 were also liable to be allowed and referred.

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