IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY THE EIGHTEENTH DAY OF MARCH TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO & THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION No.3041 of 1997 Between: Sb. Khairunnisa Begum D/o. Late Nb. Bhojat Jah Bahadur, C/o. Trustees of HEH the Nizam's Jewellery Trust, 22-3-660, Purani Haveli, Hyderabad. ..... PETITIONER AND 1 Asst. Commissioner of Wealth-tax, Circle-I (3), Aayakar Bhavan, Basheerbagh, Hyderabad. 2 Commissioner of Wealth-tax, AP-I, Aayakar Bhavan, Basheerbagh, Hyderabad. 3 Union of India, Rep. by its Secretary, Ministry of Finance, North Block, New Delhi. .....RESPONDENTS Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to to isue a Writ of CERTIORARI or any other Wirt, order or direction issued by the notices bearing GIR No.K - 720 dated 27-3-1996 issued by the Respondent No.1 under section 17 of the Wealth-tax Act, 1957 for the wealth-tax assessment year 1985-86 and pass such other or further orders as this Hon'ble court may deem fit and proper on the facts and in the circumstances of the case in the interest of justice. Counsel for the Petitioner: MR.P.MURALI KRISHNA Counsel for the Respondent No.: SPL GP FOR TAXES The Court made the following: Form-NIC-OGS/WP{RAGHU} THE HON'BLE MR JUSTICE B.PRAKASH RAO & THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION No.3041 of 1997 ORDER: (per Hon’ble Sri Justice B,Prakash Rao) Heard on either side. At the time of hearing, it is submitted by the learned counsel on either side that the issue raised in this writ petition is squarely covered by the principles laid down by the Division Bench of this Court in the case of H.E.H.Nizam’s Jewellery Trust Vs. Asst.C.W.T.[1]. Following the ratio laid down in the above referred judgment, the Writ Petition is, accordingly, allowed. ____________________ B.PRAKASH RAO,J ___________________ C.Y.SOMAYAJULU.J Dated: 18.03.2008 Dsr ... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 Asst. Commissioner of Wealth-tax, Circle-I (3), Aayakar Bhavan, Basheerbagh, Hyderabad. 2 Commissioner of Wealth-tax, AP-I, Aayakar Bhavan, Basheerbagh, Hyderabad. 3 Union of India, Rep. by its Secretary, Ministry of Finance, North Block, New Delhi. 4.2CCs to 5.2CD copies [1] Vol.226 (1997) ITR 111