K. Shivashankar Bhat, J.—The following question of law is referred for our consideration under the provisions of the Wealth-tax Act, 1957 :

"Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the partition is deemed to have taken place under Explanation 1 to section 6 of the Hindu Succession Act and the half share of the deceased which has devolved on the heirs cannot be included in the net wealth of the Hindu undivided family ?"

2. The relevant facts are :

The Hindu undivided family consisted of Shri Appayyanna, his wife, Smt. Eeramma, and his son, Mayanna. On April 11, 1974, Shri Appayyanna died. His share of the property devolved on his widow, Eeramma, and his son, Mayanna. Mayanna filed a return of wealth declaring half of the wealth as belonging to the family in the status of a Hindu undivided family and the other half as belonging to the individual. The Wealth-tax Officer accepted the returns and assessed only half of the wealth as that of the Hindu undivided family. The Commissioner of Wealth-tax was of the view that the order of the Wealth-tax Officer was erroneous and prejudicial to the interests of the Revenu