IN THE HIGH COURT OF GUJARAT AT AHMEDABAD WEALTH TAX REFERENCE No 34 of 1985 For Approval and Signature: Hon'ble MR.JUSTICE M.S.SHAH and Hon'ble MR.JUSTICE D.A.MEHTA ============================================================ 1. Whether Reporters of Local Papers may be allowed : NO to see the judgements? 2. To be referred to the Reporter or not? : NO 3. Whether Their Lordships wish to see the fair copy : NO of the judgement? 4. Whether this case involves a substantial question : NO of law as to the interpretation of the Constitution of India, 1950 of any Order made thereunder? 5. Whether it is to be circulated to the Civil Judge? : NO @ COMMISSIONER OF WEALTH TAX Versus MANOHARSINHJI P JADEJA -------------------------------------------------------------- Appearance: 1. WEALTH TAX REFERENCE No. 34 of 1985 MR BB NAIK with MR MANISH R BHATT for Petitioner No. 1 MR KC PATEL for Respondent No. 1 -------------------------------------------------------------- CORAM : MR.JUSTICE M.S.SHAH and MR.JUSTICE D.A.MEHTA Date of decision: 28/08/2001 ORAL JUDGEMENT (Per : MR.JUSTICE M.S.SHAH) In this Reference at the instance of the Revenue, the following question is referred to us in respect of the assessment year 1975-76: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the valuation of the self-occupied property of the assessee should be made in accordance with Rule 1BB of the Wealth Tax Act?" 2. In view of the decision of the Apex Court in Commissioner of Wealth Tax vs. Shravan kumar Swarup & Sons 210 ITR 886 holding that Rule 1 BB of the Wealth Tax Rules partakes of the character of merely a rule of evidence and that the rule is procedural and not substantive and therefore applicable to all proceedings pending on April 1, 1979, when the rule came into force, we are of the view that the Tribunal was right in law in holding that the valuation of the self-occupied property should be made in accordance with the said rule. 3. We, accordingly, answer the question in the affirmative i.e. in favour of the assessee and against the Revenue. The Reference accordingly stands disposed of. ********** zgs/-