Mahapatra, J.

1. These four references under Sec.27(1) of the Wealth Tax Act relate to assessment years 1957-58, 1958-59, 1959-60 and 1960-61. The valuation dates in respect of those assessments were, respectively, the 2nd of November, 1956, 23rd October. 1957, 11th of November, 1958 and 31st October, 1959.

2. The assessments for those years were made on the 27th of February 1961, by the Wealth-tax Officer, Ward A, Colliery Circle, Dhanbad, under Sec.21(4) of the Wealth-tax Act, on the trustee on behalf of the two younger sons of the settlor who were taken to have vested interest in the trust property. The assesses was the trustee of the K.D. Worah Trust, State Jharia, in accordance with a trust deed dated the 19th of July, 1949, executed by the settlor Kripashankar Dayashankar Worah, who appointed himself as trustee of the trust estate. The assessee objected to the assessment and went in appeal to the Appellate Assistant Commissioner of Wealth-tax. Bhagalpur Range, who annulled the assessments. There was an appeal before the Income-tax Appellate Tribunal. Patna Branch, by the Wealth-tax Officer, where the assessments as originally made were restored. The assessee made an a