JUDGMENT

RANGANATHAN, J.:—These three appeals arise out of the assessments to wealth tax of Kumar Amarendra Lal Khan (since deceased) for the assessment years 1957-58, 1958-59 and 1959-60, Shri Khan (hereinafter referred to as the "assessee") owned vast agricultural properties which, by virtue of the provisions of the West Bengal Estates Acquisition Act, 1953 (hereinafter referred to as the "Act"), came to vest in the State of West Bengal. Under the Act, the assessee was entitled to receive compensation in respect of the lands. The mode of determination and payment of compensation has been prescribed under Ss. 16 and 17 read with S. 23 of the Act. In completing the assessments of the assessee to wealth-tax for the assessment years above mentioned (in respect of which the relevant valuation dates were 14-4-1957, 14-4-1958 and 14-4-1959 respectively),- the Wealth-tax Officer required the assessee to furnish particulars of the compensation due from the Government. The assessee was unable to furnish such particulars but stated that his agricultural income from the lands used to be assessed at Rs. 1,00,000/- per annum and that the taxes thereon amounted to Rs. 20,000/ - per annum. Takin