Whether, in the facts and circumstances of the case, the decrees obtained by the assessee against Shri A.H. Lal and Shri D.D. Tulsi for Rs. 1,11,747 and Rs. 51,525 respectively, have been valued under the Wealth Tax Act, 1957, by correctly applying the provisions of section 9 of the Act for the purpose of including their values in the net wealth of the assessee? Question No. 3 Whether, the sum of Rs. 32,266, the amount of Agricultural income tax due from the asessee, falls for deduction in hands of the assessee in arriving at his total wealth for the years 1957 58, 1958 59, 1959 60 and 1960 61? Question No. 4 Whether, the sums of Rs. 597909 due from Tikait Girja Prasad Singh, Rs. 40001 due from Sri Gangeshwar Prasad Singh, Rs. 64000 due from Mahanth Mahabir Das, Rs. 37773 due from Sri Lakshmi Narain Singh, Rs. 2600 due from Sri Jamuna Prasad Missir, Rs. 1250 due from Sri Sarjug Kumar, Rs. 15344 due from Sri Nandkishore Singh, and Rs. 388760 due from Raja Prithivichand Lal Chaughury under claim decrees obtained against them by the assessee under the Bihar Land Reforms Act are assets of the assessee within the meaning of Wealth Tax Act, 1957, and have been valued under the said Act by correctly applying, the provisions of section 7 of the Act for the purpose of including their values in the net wealth of the assessee ' ? 629 Regarding Question No. 3 which is the question whether, the A amount of agricultural income tax dues from the assessee is a factor which has to be taken into account for valuing the compensation payable to the assessee, we have held that agricultural income tax dues from the assessee which are deductible from the compensation under Section 4 (c) of the Bihar Land Reforms Act, 1950, if the same has not been deducted before the issue of the compensation bond, then the possibility and the hazard of its being deducted from the compensation involved is a factor which has to be taken into account in estimating the value of the right of compensation for the purpose of estimating the net wealth of the assessee on the valuation date under the Wealth Tax Act.