Vinod Chandran, J.

Common question of law arise in the above appeals as to the cash-in-hand; on the valuation date, of the assessees, all proprietary businesses, being capable of assessment under the Wealth Tax Act, 1957 (for brevity the 'Act'), despite the same being disclosed in the books of accounts. An ancillary question in some of the appeals is the applicability of Section 25 of the Act; the power of suo motu revision. The appeals were once dismissed, answering the questions against the assessees, by a common judgment dated 24-07-2009 reported in [2011] 332 ITR 75 (Ker.), Commissioner of Wealth Tax v. K.R.Ushasree. The assessee in W.T.A.No.4/1998, who is concerned with more than one assessment year, had challenged the decision before the Hon'ble Supreme Court. By judgment dated 15-07-2015, the Supreme Court found that the High Court committed an error by not framing a substantial question of law as per the provisions of Section 27A(3) of the Wealth Tax Act, 1957 (for short 'the Act').

2. Having gone through the various appeals, we are of the opinion that the substantial questions of law could be framed as follows:-

(i) Whether on the facts and in the circumstances of t