OBUL REDDI, J.

( 1 ) THESE three appeals (W. As. 67, 68 and 69 of 1964) have been Bench of this Court, consisting of Manohar Pershad, C. J. and Mohd. Mirza, J. , as they were of the opinion that an important question relating to "interpretation of Section 2 (g) and section 4 (ii) of the Expenditure Tax Act (XXIX of 1957) is involved". The appeals arise form the judgment of Jaganmohan Reddy, J. (as he then was) dismissing Writ Petitions 712 to 714 of 1962 filed under Article 226 of the Constitution by Prince Azam Jah Bahadur, hereinafter referred to as the assessee, for the issue of a Writ of prohibition or other appropriate writ or order directing the Expenditure tax Officer (Respondent) to for bear from taking or continuing any action in pursuance of the notice dated 5-5-62 issued under Section 16 (a) of the Expenditure tax Act for the expenditure assessment year 1959-60.

( 2 ) THE relevant facts necessary for appreciating the question referred to the Full Bench are the following: The assessee, the eldest son of Nizam VII filed expenditure tax returns under the Act for the assessment years 1959-60, 1960-61, and 1961-62 and the respondent completed the expenditure tax assessments o