T. N. C. RANGARAJAN, J, J.

( 1 ) THIS batch of writ petitions have been filed against the notices issued by the Assistant Commissioner of Wealth-tax, Circle 1 (3), Hyderabad, under section 17 of the Wealth-tax Act.

( 2 ) THE factual background to these cases is as follows:- The Trust was declared on 29-3-1950 by late Nawab Sir Mir Osman Ali Khan Bahadur, Nizam the VII of Hyderabad in respect of the jewellery belonging to him for the benefit of his children and grand-children. A Supplementary Trust was also declared for the same purpose in respect of further items of jewellery on 27-1-1952. These Trusts are generally called as nizam Jewellery Trust and nizam jewellery Supplementary Trust . The trustees were empowered to divide the corpus of the trust properties notionally into sixteen equal parts and create six funds as follows: 1.

4 Parts

Prince Azam Jah Fund

2.

4 Parts

Prince Moazzam Jah Fund

3.

1 Part

Sb. Shahzadi Begum Fund

4.

1 Part

Sb. Basalat Jah Fund

5.

3 Parts

Remaining Daughters Fund

6.

3 Parts

Remaining Sons Fund. "

( 3 ) IN respect of each of these funds, there were several family members who were only entitled to life interest and on the death of such members, the cor

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