746 The Revenue thereupon applied to the Tribunal for refer ring to the High Court certain questions of law said to arise out of the order of the Tribunal and on the applica tion of the Revenue, the Tribunal referred the following questions for the decision of the High Court: "(i) Whether the Trustees are liable to be assessed under section 3 of the Wealth tax Act in the status of an individual ' ? (ii) Whether, on the acts and in the circumstances of the case, the Appellate Tribunal was right in holding that the provi sions of section 3 of the Wealth Tax Act should not be considered as subject to the provisions of section 21 of the above Act '? (iii) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in refusing to admit the additional ground filed on behalf of the De partment (in W.T.A. No. 690 to 694 of 1963 64) except to the extent of supporting the assess ment as made ? (iv) Whether, on a proper construction of the trust deed in question, the Tribunal was correct in holding that the settlor had created only one trust in favour of several beneficiaries and not separate and independent trust in favour of several beneficiaries or groups of beneficiaries ? (v) Whether, having held that a single trust was created by the trust deeds, the Tribunal was correct in law in holding that under section 21 (4) of the Act the remainder wealth could be assessed in respect of each of the several units or groups of units allocated in favour of the beneficiaries specified under the relevant trust deeds ? (vi) Whether, on the facts and in the circumstances of the case and on a proper construction of the provisions of section 21 of the Act, the Tribunal was right in holding that the provisions of section 21 (4) are applicable in the circumstances of this case ?" So far as the first question is concerned, the High Court answered it in favour of the Revenue by holding that the trustees are liable to be assessed as an 'individual ' under section 3, because the word 'individual" in section 3 is wide enough to include a group of persons forming a unit.