JUDGMENT

SHINGHAL, J. :—This appeal by certificate has come before us as the question of law arising for decision is said to be of great importance. The facts giving rise to the appeal are quite simple and may be shortly stated.

2. One Bireswar Chatterjee, who was admittedly governed by the Dyabhaga School of Hindu law, was assessed to income-tax as an individual. He died intestate on January 7, 1957, leaving his widow, sons and daughters. The Wealth-tax Officer rejected their plea that on the death of Bireswar Chatterjee they held definite and determined shares in his properties and were liable to separate assessment, and assessed them as a Hindu undivided family for the assessment year 1958-59.On appeal, the Appellate Assistant Commissioner held that since the assessee was governed by the Dayabhaga School of Hindu law, the properties could not belong to the Hindu undivided family and were to be taxed "in the hands of the co-sharers separately." The department took an appeal to the Income-tax Appellate Tribunal, B Bench, Calcutta. There was difference of opinion between the members of the Tribunal, and in accordance with the opinion of the majority of the members it was ordered t