Nazir Ahmad, J.

1. A statement of the case has been submitted by the Income-tax Appellate Tribunal, Patna Bench A, Patna, under Sec.27(1) of the Wealth-tax Act, 1957 (hereinafter to be called as "the Act"), referring the following question of law for the opinion of this court at the instance of the Department :

"Whether, on the facts and in the circumstances of the case, the Tribunal was justified in applying the provisions of the proviso to Sec.14 of the Wealth-tax Act and in holding that the default under Sec.18(1)(a) of the Wealth-tax Act was for a period of four months only ?"

The relevant facts of the case can be culled from the statement of the case. The assessee is an individual. For the assessment year 1969-70, the return of wealth was filed by the assessee on February 23, 1970. The Wealth-tax Officer found that the return was due on June 30, 1969, and so he held that there was a delay of seven months in filing the return. For this delay he started penalty proceedings under Sec.18(1)(a) of the Act. Alter considering the contentions of the assessee, the Wealth-tax Officer passed an order on October 28, 1970, imposing a penalty of Rs. 15,395. A copy of the order of th