JUDGMENT

TULZAPURKAR, J. —This appeal by certificate is directed against the judgment and order dated 4th October, 1977 of, the Allahabad High Court (reported in 1977 Tax LR 1406) whereby the High Court upheld the reference made by the Wealth-tax officer (respondent No. 1) to the Valuation officers (respondents Nos. 2 and 3) for valuing certain buildings belonging to the appellant No. 1 firm as well as the notices issued by the Valuation Officers to appellant No. 2 in furtherance of the Reference. The appellants had by means of a writ petition challenged the reference as well as the notices on certain grounds and had, prayed for a mandamus restraining respondents Nos. 2 and 3 from valuing the buildings. The writ petition having been dismissed, the appellants have come up in appeal to this Court.

2. Most of the material facts giving rise to this appeal are not in dispute and may briefly be stated as follows: Appellant No. 1 (M/s. Juggi Lal Kamlapat Bankers) is a partnership firm. Appellant No. 2 (Padampat Singhania) was one of the partners in the firm in his capacity as a Karta of a Hindu undivided family up to 15-3-1972. He was being assessed to wealth tax in the status of H. U. F.