Judgment

HEGDE, J.:- These appeals by certificate raise a common question of law, namely whether the compensation distributed to the junior members in a zamindari family under S. 45 of the Madras Estates (Abolition and Conversion into Ryotwari) Act, 1948, as adopted by Andhra Pradesh (to be hereinafter called the Act ), can be taken into consideration in computing the net wealth of the family? For the purpose of deciding that question it would be sufficient if we refer to the facts in Civil Appeal No. 1628 of 1970.

2. In this case we are concerned with the net wealth of the family of former zamindar of Venkatagiri, for the assessment year 1957-58. The Wealth Tax Officer, while completing the assessment for the year in question included in the assessment the amount of final compensation receivable from the Government not only by the holder of the estate but also by his sons. The amount of compensation as per data sheet made available to the Wealth Tax Officer worked out to Rs. 6,16,4l6/-. From this amount the Wealth Tax Officer deducted 1/6th which was payable to the maintenanceholders and brought the balance of Rs. 4,93,133/-, as the net wealth of the assessee H.U.F., to tax. The ho