JUDGMENT

PATHAK, J.:—These appeals are directed against the judgment of the Madras High Court refusing to call for a reference from the Appellate Tribunal under Section 27 (3) of the Wealth-tax Act on the following two questions:

"1. Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the liabilities claimed by the assessee, though existence of the very liability was questioned by the assessee, should be allowed as a debt owed in computing the net wealth of the assessee?

2. Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the tax liabilities as allowed by the Wealth-tax Officer was not in accordance with law?"

We think that the questions are indeed questions of law and the High Court should have called for a statement of the case from the Appellate Tribunal and rendered its opinion on the said questions. Ordinarily, we would have allowed the appeal and directed the High Court to requisition a reference from the Appellate Tribunal to enable the High Court to decide the two questions of law. But we refrain from doing so as the points have already been considered on the merits by us in judgment