( 1 ) THIS reference under Section 27 (1) of the W. T. Act, 1957, arises out of the wealth-tax assessment of Maharaja Sir Padma Shamsher Jung Bahadur Rana, the assessee in the assessment year 1957-58. At the instance of the CWT, West Bengal-II, Calcutta, the Tribunal has drawn up a statement of case and has referred the following question as a question of law arising out of its order :"whether, on the facts and in the circumstances of the case, and on a proper construction of the Lal Mohar and the two Khadga Nishanas taken along with the opinion of the expert on the Nepalese law, the sum of Rs. 18,41,952 could be assessed in the hands of the assessee as an individual ? "

( 2 ) THE facts found and/or admitted are, inter alia, as follows: The assessee had been the former Prime Minister to the King of Nepal between 1943 and 1948. He came over to India on the 27th February, 1948, and resigned his office on the 26th April, 1948.

( 3 ) THE assessee belongs to a family of Hindus, known as Ranas, who are Rajputs by caste and had migrated from India to Nepal. They were governed originally by the Mitakshara School of Hindu Law which they carried with them to Nepal. In course of tim