WTR/94/1995 1/2 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD WEALTH TAX REFERENCE No. 94 of 1995 For Approval and Signature: HONOURABLE MR.JUSTICE R.S.GARG HONOURABLE MR.JUSTICE M.R. SHAH ========================================================= 1 Whether Reporters of Local Papers may be allowed to see the judgment ? 2 To be referred to the Reporter or not ? 3 Whether their Lordships wish to see the fair copy of the judgment ? 4 Whether this case involves a substantial question of law as to the interpretation of the constitution of India, 1950 or any order made thereunder ? 5 Whether it is to be circulated to the civil judge ? ========================================================= COMMISSIONER OF WEALTH-TAX - Applicant(s) Versus HAZARAT PIR SHAH E ALAM ROZA - Respondent(s) ========================================================= Appearance : MR MANISH R BHATT for Applicant(s) : 1, None for Respondent(s) : 1, ========================================================= CORAM : HONOURABLE MR.JUSTICE R.S.GARG and HONOURABLE MR.JUSTICE M.R. SHAH Date : 18/07/2006 ORAL JUDGMENT (Per : HONOURABLE MR.JUSTICE R.S.GARG) WTR/94/1995 2/2 JUDGMENT 1. At the instance of the the Revenue, Tribunal has referred the following question for our answer. “Whether the assessee is a public charitable trust entitled for exemption under section 5[1] [i] of the Wealth Tax Act?” 2. Between the same parties for earlier year, we have already held in WTR No.103/95 relying upon the judgment reported in 250 ITR 193 that the trust is a charitable trust and is entitled to exemption under section 5[1][i] of the Wealth Tax Act. In view of the earlier judgment, the question is answered against the Revenue. The Reference stands disposed of. [R.S. GARG, J.] [M.R. SHAH, J.] pirzada/-