A.N. GROVER, J.

(1) THIS is an appeal by special leave from the judgment of the Calcutta High court arising out of a reference under the Wealth Tax Act, 1957 in which the question involved is one of importance, namely, whether a Jain undivided family is included in the expression "Hindu undivided family" within S. 3 of the Act.

(2) THE facts are few and may be stated. For the assessment year 1957-58, the valuation date being 12/12/1956, the Wealth Tax Officer assessed the family assets of the assessee in the status of a Hindu undivided family. On appeal to the Appellate Assistant Commissioner the contention raised, inter alia, were that : (i) upon the description of the assessee in the notice of demand the assessment should be deemed to have been made in the status of an association of persons which was not a unit on which tax could be levied under the Act ; (ii) even if the assessee was to be treated as a Hindu undivided family, the imposition of wealth-tax on such family was ultra vires the Constitution.

(3) THESE contentions failed before the Appellate Assistant Commissioner. The Appellate tribunal, to whom the matter was taken in appeal, held that the asses